Chapter EIM21766
| Published date | 22 May 2014 |
| Record Number | EIM21766 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
No liability arises when an employer (or another person acting on behalf of an employer) incurs expense in providing medical treatment outside the United Kingdom for a director or employee:
- when the need for the treatment arises while the taxpayer is outside the United Kingdom and
- the absence from the United Kingdom is for the purpose of performing the duties of the office or employment.
This exemption applies where an employer commits itself to be responsible for any medical costs incurred by an employee whilst abroad on a business trip, even if the employee incurs the cost and is...
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