½Û×ÓÊÓƵ

Medical and optical check ups

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Medical and optical check ups

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

Introduction

A large number of employers provide employees with medical and optical check-ups. There is an exemption for tax and NIC for these check-ups where certain conditions are met.

HMRC’s guidance is at EIM21765.

Medical check ups

Conditions for the exemption

There is an exemption for employers providing medical check-ups to employees. The exemption applies for:

  1. •

    one health screening in any tax year

  2. •

    one medical check-up in any tax year

ITEPA 2003, s 320B

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.

The two items, the screening and the check-up, do not need to be linked to each other in order to meet the exemption.

Unlike most exempt benefits, the provision of health screening and check-ups do not need to be made available to all members of staff in order to satisfy the exemption. Therefore, an employer could choose

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
Powered by

Popular Articles

Income tax losses ― overview

Income tax losses ― overviewIncome tax losses can arise due to a number of reasons, but not all losses can be relieved against total income and some losses can only be set against certain types of component income. The table below is a summary of the main reliefs for income tax losses.Summary of

04 Mar 2021 12:19 | Produced by Tolley Read more Read more

Exporting goods ― proof of export

Exporting goods ― proof of exportIn addition to the requirements laid down in the Exporting goods ― overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Temporary differences

Temporary differencesCalculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or liability with its tax base.IAS 12 uses the concept of taxable or deductible temporary differences. Whether a

14 Jul 2020 13:49 | Produced by Tolley in association with Malcolm Greenbaum Read more Read more