Section 320B ITEPA 2003, section 266(3)(g)ITEPA 2003, section 267(2)(i)ITEPA 2003, section 55FA 2009

Medical check-ups

Do not treat expenses incurred by the employer in providing a health-screening assessment or a medical check-up for employees, as conferring a chargeable benefit on those employees. If an employer incurs expenses in providing check-ups for members of an employee's family or household this represents a benefit chargeable on the employee unless the family or household member is also an employee of the employer who provides the check-up.

Position from 6 April 2009

From this date, the exemption described above applies to:

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