The following Employment Tax guidance note Produced by Tolley in association with Paul Tew provides comprehensive and up to date tax information covering:
A large number of employers provide employees with medical and optical check-ups. There is a statutory income tax exemption for these in some circumstances. HMRC’s guidance on both is given at EIM21765.
There is an exemption for employers providing medical check-ups to employees under ITEPA 2003, s 320B. The exemption applies for:
one health screening in any tax year
one medical check-up in any tax year
The exemption is restricted to one of each type of check-up for the employee per tax year. If the employer provides family members of employees with medical check-ups, then these should be treated as a benefit in kind for the employee (unless of course the family member is also an employee of the same employer).
Health screening is an assessment designed to identify employees with particular risk profiles or likely to suffer from a particular condition.
Medical check-ups are the physical examination of the employee by a health professional in order to identify (and only for identifying) any ill health in the employee.
The two items, the screening and the check-up, do not need to be linked to each other in order
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