Related Commentary  Related HMRC Manuals

320C(1)  No liability to income tax arises in respect of–

(a)the provision to an employee of recommended medical treatment, or

(b)the payment or reimbursement, to or in respect of an employee, of the cost of such treatment,

if that provision, payment or reimbursement is not pursuant to relevant salary sacrifice arrangements or relevant flexible remuneration arrangements.

320C(2)  But subsection (1) does not apply in a tax year if, and to the extent that, the value of the exemption in that year exceeds £500.

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