expenses incurred by the employer in providing periodic medical check-ups for employees or director are a deductible business expense. If a company incurs expenses in providing check-ups for members of an employee or director’s family or household this represents a benefit chargeable on the employee unless the family or household member is also an employee of the Company who provides the check-up. “Health screening” refers to an assessment to identify employees who might be at risk of ill health. “Medical check-up” refers to a physical examination of an employee by a health professional which is limited to determining the employee’s state of health. If an employer provides an employee up to one health screening and/or medical check-up per year, the cost of provision is exempt from charge as an employment-related benefit as long as:
- the health screening is generally available to all employees, and/or
- the medical check-up is generally available to all employees, or to all employees identified in a previous screening as needing a check-up
Not all employees have to take up the option to undergo health screening and/or a medical check-up, but all employees must have the opportunity to do so. There is no requirement that all employees should receive the same screening and/or check-up, or that the screening/check-op should be made available at the same intervals for all employees. If the screening and/or the check-up results in the employee being provided with medical treatment, the exemption does not apply to any treatment that is subsequently made available.
Necessary medical treatment incurred by an employer is deductible if incurred by the employee while the employee was working abroad, or borne by the employee and reimbursed by the employer, where an employee becomes ill or suffers injury while away from the UK in the performance of his or her duties, and of providing insurance for the employee against the cost of such treatment. Keep in mind that you are both an employee and employer in your limited company.