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Posted Wed, 20 Sep 2023 17:05:27 GMT by lisa halford
We are a small company that provides health screen our previous supplier will not give us a corporate account (our spend is too low), if employees pay for their own screening through one provider and claim back, would this become a p11d cost? thanks Lisa
Posted Tue, 26 Sep 2023 09:41:08 GMT by HMRC Admin 17

The exemption for Health screening only applies where the employer arranges and pays for the screening directly with the provider. 
If your employees pay for their own screening and you reimburse them, this would be treated as salary and should be added
to their pay for tax and National Insurance purposes.

However, you could could consider applying for a PAYE Settlement Agreement. 

This allows an employer to make one annual payment to cover all the tax and National Insurance due on minor,
irregular or impracticable expenses or benefits for your employees.

You can apply here: 

PAYE Settlement Agreements .

Thank you.

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