Part 4Employment income: exemptions
Chapter 11Miscellaneous exemptions
Overseas medical treatment
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.