Tax Update (December 2008)

Employer provided medical check ups

Having eaten the Christmas turkey and drunk the New Year in, it may be an appropriate time to consider a medical check up. If your medical check up or health screening is provided for you by your employer there will be no tax or NI liability. This is effectively a U-turn by HMRC who in 2007 introduced a proviso to the existing exemption, and required that medical checks and health screening would be subject to tax and NI where it was not available to employees in general.

The forthcoming Finance Bill will remove this restriction and return the tax/NI treatment broadly to what it was before August 2007.