If an employee requires medical treatment while working abroad and the employer incurs the cost of the treatment no benefit arises. No tax or NICs are due. This exemption only covers treatment for an employee and not for his or her family members.

The exemption also applies:

• where the employee incurs the expenditure and is later reimbursed by the employer and
• to the cost of insurance taken out by the employer for the specific purpose of covering claims to overseas treatment.

Level 3 Table of Contents