Medical and optical check ups

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

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:

•
one health screening in any tax year
•
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.

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