Health Cash Plan for small LTD company

Hello, I have a small LTD (closed company) with just myself and my partner as the two Directors. We do not pay ourselves a salary and therefore we do not have an employee payroll. I would like to set up a company sponsored Health Cash Plan for the 2 directors from providers such as Health shield or Sovereign Health where the recipient gets refunded part of the money spent for treatments such as dental, optical, physio etc. For clarity this is not a health insurance plan and the company will not be paying an insurance premium. My questions is as follows: 1) Due to the small number - 2 directors - (most providers ask for 5/10+ employees for a corporate plan) we can only get personal health cash plans - could these be paid by direct debit from the LTD bank account? 2) If yes to above, then I understand that this would be considered as a business allowable expense for corporation tax purposes. Please correct if I am wrong. 3) From reading the various documentation I also understand that there is a distinction between a health cash plan versus an insurance plans (i.e. premium paid by LTD) in terms of how it is treated by HMRC for taxable benefits (and P11D forms). A cash plan would not classify as a taxable benefit for the individuals. On the contrary a health insurance premium paid by the company would be classified as a taxable benefit. Please correct if I am wrong. Thank you very much in advance and looking forward to your replies to my questions.

Hi silvnic,
Unfortunately we are unable to provide accountancy advice.
You will need to seek professional advice on this matter.
Thank you. 

Hello, Thank you for your response but I am not seeking accountancy advice from you. I am asking how would HMRC treat this if I was to proceed to set up a company sponsored Health Cash Plan for the 2 directors. My accountant would not be able to tell me if HMRC would accept this as a business allowable expense or whether a cash plan is seen by HMRC as a non-taxable benefit for the individuals. That is why I am seeking HMRC guidance on this in order to share this with my accountant before I proceed. Thank you

Hi silvnic,
In general, a UK company can deduct the cost of providing health insurance for their employees as a business expense, which can be offset against their profits for tax purposes.
The cost of the premium is declared to HMRC on a form P11D,  which is a statement of the employee’s untaxed benefits.
Further guidance can be found at  Tax on company benefits.
Thank you.