The short answer: yes. UK tax law lets an employer provide each employee, including a director, with one health-screening assessment and one medical check-up per tax year with no income tax charge on the employee. The rule is section 320B of the Income Tax (Earnings and Pensions) Act 2003. The company should arrange and pay for it directly, and it should be a screening to find risks early, not treatment or tests for an illness you already have.
Most company perks are taxed as a benefit in kind: the director pays income tax on the value and the company pays National Insurance on it. Health screening is one of a short list of exceptions written into the legislation.
No liability to income tax arises in respect of the provision for an employee, on behalf of an employer, of a health-screening assessment or a medical check-up. The exemption is limited to one health-screening assessment and one medical check-up in each tax year.
A "health-screening assessment" means an assessment to identify employees who might be at particular risk of ill-health. A "medical check-up" means a physical examination of the employee by a health professional for determining the employee's state of health.
Summary of section 320B, Income Tax (Earnings and Pensions) Act 2003, inserted by the Finance Act 2009. HMRC's own guidance: Employment Income Manual EIM21765 and Expenses and benefits: health screening.Three things follow from that wording.
A director qualifies. A director holds an office, and the employment income rules treat office holders as employees. You do not need a separate employment contract for the exemption to apply.
The limit is per person, per tax year. One screening and one check-up each. A second screening for the same person in the same tax year is outside the exemption and becomes a taxable benefit, reported on a P11D.
There is no "all employees" condition in the section. Some older articles say a health screening is only exempt if it is offered to every employee. The current section 320B contains no such condition, and neither does HMRC's manual page. A company can provide it to its director alone, or to some of its staff.
The exemption is for a screening the employer provides. The safest way to stay inside it is to keep the company visibly in charge of the purchase.
Family members are covered only if they are genuinely employees or directors of the company in their own right. Sole traders and partners are not employees of their own business, so this route is for limited companies.
The legislation does not list approved tests or providers. It gives a purpose: an assessment "to identify employees who might be at particular risk of ill-health". HMRC does not approve or accredit screening providers, so no company can honestly call its product "HMRC approved".
A broad blood panel taken when you feel well, with a written report on what the results mean for your heart, liver, kidneys, hormones, blood sugar and more, is a screening in the plain sense of that definition. That is what a TrueVitals panel is: you answer a short health questionnaire, one blood sample is taken, an accredited laboratory measures it, and you receive a clinician-reviewed report that shows where your risks are and what to do first.
What it is not: a diagnosis, a consultation, or treatment. If your report finds something that needs attention it says so and tells you what to take to your GP. And if you already have symptoms and want a specific test to investigate them, that is a medical investigation, which sits outside this exemption. Pay for that personally.
We are a health-testing company, not tax advisers. This page sets out the published rule and links to it so you and your accountant can read it yourselves.
| Ultimate | Signature | |
|---|---|---|
| Biomarkers | 140 (139 for women) | 230 |
| Price per person | £399 including the clinic blood draw | £799 including the blood draw |
| Where | 103 partner clinics across the UK, or a home visit for £29 extra | Randox Health clinics; you choose your clinic and time online |
| Report | Clinician-reviewed, within 4 working days | Clinician-reviewed, up to 12 working days |
| Best for | A thorough annual check that covers every major system | The widest screen we offer, for people who want to leave nothing out |
| Book | Book Ultimate · details | Book Signature · details |
Every report reads each result against the others rather than one marker at a time, compares with your previous test if you have one, and comes with a named account manager you can ask questions afterwards. See a sample report. Which panel should you choose? Buying for a team? How it works step by step. Each person needs their own booking, questionnaire and report; email support@truevitals.co.uk and we will set up one payment for everyone.
See your GP first. A screening is for finding risks you do not know about, and tests to investigate an existing problem are outside the tax exemption anyway.
A clinic health assessment with a physical examination and a consultation on the day is a different product, and a more expensive one. We test blood and write the report; we do not examine you.
You are not an employee of your own business, so the employer exemption does not apply to your own check. You can still book personally.
A second company-paid screening before 6 April is a taxable benefit. Wait for the new tax year or pay for it yourself.
Yes. Section 320B of the Income Tax (Earnings and Pensions) Act 2003 says there is no income tax liability when an employer provides an employee with a health-screening assessment or a medical check-up, limited to one of each per tax year. A director is an office holder and is treated as an employee for this purpose. The company should arrange and pay for the check itself.
Not if it stays inside the exemption: one health-screening assessment and one medical check-up per tax year. Inside that limit there is no income tax for the employee and nothing to put on a P11D. A second screening in the same tax year falls outside the exemption and is a taxable benefit.
The current legislation, section 320B, contains no condition that the screening is offered to all employees, and HMRC's manual page on the exemption (EIM21765) does not add one. Some older articles still describe an all-employees condition. If your accountant raises it, point them to the wording of section 320B.
The exemption applies per employee, and a director counts. Nothing in section 320B excludes a company with one director and no other staff. Your accountant should confirm how it sits in your own accounts.
Avoid that. The exemption covers a screening the employer provides. If you pay personally and the company reimburses you, HMRC can treat the reimbursement as earnings. Pay with the company card or have the invoice addressed to the company.
One health-screening assessment and one medical check-up in each tax year, which runs from 6 April to 5 April. A screening in March and another in May fall in two different tax years.
The law defines a health-screening assessment as an assessment to identify employees who might be at particular risk of ill-health. A broad blood panel taken when you are well, with a written report on what the results mean for your health risks, is a screening in the ordinary sense of the word. A test ordered to investigate symptoms you already have, or to monitor a condition, is a different thing. Ask your accountant to confirm for your circumstances.
No. The report goes to the person tested. The company pays the bill and receives a receipt; it does not receive results.
140 biomarkers, a clinician-reviewed report within 4 working days, and a named account manager to ask afterwards. £399 including the clinic draw. Pay with the company card.
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