If the premium paid by the employer covers a group of employees
and their families, you will have to apportion it to arrive at the
amount relating to any one individual. Usually it will be clear
from the terms of the employer's policy with the insurers what
amount relates to each employee, or each category of employee. If
exceptionally it is not clear from the terms of the policy, you can
accept any reasonable method of apportionment which is adopted by
the employer and which is generally accepted by the employees.
As regards the taxation of benefits for family members
generally, see
EIM20504.
