Rule change for tax-free employer provided medical check ups

In July 2007, new regulations were laid to exempt employer provided health screening and medical check ups from tax. The regulations came into effect from 14 August 2007 and replace earlier non statutory treatment.

The new Statutory Instrument (SI) however, provides no benefits in kind tax or NIC charge for “annual check-ups”, the previous exemptions was for “periodic treatment”. Therefore, taking the SI at its word, health checks provided other than annually will give rise to a taxable benefit in-kind.

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