Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sun, 28 Aug 2022 10:33:07 GMT by Tracy Quinn
I’m self employed, just completing my tax return. I’ve had some time off work through illness during the last year, and have received some ‘sick pay’ from private health insurance. Is this income taxable? And needing to be declared on my SA? TIA 🙏
Posted Mon, 05 Sep 2022 11:01:25 GMT by HMRC Admin 19
Hi,

Payments received from a sickness disability insurance policy are exempt from tax if the following conditions are met:
  • the insured person did not receive Income Tax relief for the premiums paid for the policy
  • the policy insures against a qualifying health or employment risk 
  • the payments are made during the qualifying period and
  • the policy is a genuine insurance policy issued on arm’s length terms.                                                                                                   
 For more detailed info please see here:                                                                              

IPTM6110 - Sickness disability and unemployment insurance: tax treatment: main rules: scope: ITTOIA05/S735    

IPTM6115 - Sickness disability and unemployment insurance: tax treatment: main rules: qualifying risks and qualifying periods ITTOIA05/S736 & S737                                        

Thank you.

You must be signed in to post in this forum.