C1Part 4Employment income: exemptions
Chapter 11Miscellaneous exemptions
Overseas medical treatment
325Overseas medical treatment
1
No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of—
a
providing an employee with medical treatment outside the United Kingdom where the need for it arises while the employee is outside the United Kingdom for the purpose of performing the duties of the employment, or
b
providing an employee with insurance against the cost of providing such treatment.
2
For the purposes of this section—
a
“medical treatment” includes all procedures for diagnosing or treating any physical or mental illness, infirmity or defect, and
b
providing a person with medical treatment includes providing for the person to be an in-patient so that such treatment can be given.
325AF1Health and employment insurance payments
1
No liability to income tax in respect of employment income arises on any payment if or to the extent that—
a
were the payment an annual payment falling within Chapter 7 of Part 5 of ITTOIA 2005, it would be exempt from income tax under section 735 of that Act (health and employment insurance payments), and
b
it meets conditions A and B.
2
Condition A is that the payments are made—
a
to a person (“the employee”) who made payments or contributions in respect of premiums under an insurance policy which another person took out wholly or partly for the employee's benefit, or
b
to the employee's F2spouse or civil partner .
3
Condition B is that the payments are attributable on a just and reasonable basis to the payments or contributions in respect of premiums.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)