HM Revenue & Customs
12 publications cited on 13 pages across The Health Guide.
BIM45525: Specific deductions — insurance: employees and other key persons
Accessed 21 September 2026 · primary source
- Critical illness cover for the self-employed — Guide
- Is income protection tax deductible? — Guide
- Key person insurance: how it works and how much cover to buy — Guide
- Tax treatment of business and group protection premiums and pay-outs — Guide
- What is business protection, and which businesses need it? — Guide
EIM21762: Particular benefits — medical insurance and medical treatment
Accessed 21 September 2026 · primary source
Insurance Premium Tax
Updated 6 March 2019; rates unchanged as accessed 15 September 2026 · primary source
Business Income Manual BIM45530: insurance — non-trade purposes
Accessed 15 September 2026 · primary source
EIM21760: Particular benefits — medical expenses, treatment and medical insurance: general
Accessed 1 October 2026 · primary source
Inheritance Tax
Accessed 15 September 2026 · primary source
EIM21761: Particular benefits — medical treatment: employer contracts with hospital or medical practitioner
Accessed 1 October 2026 · primary source
EIM21765: Particular benefits — periodic health screening, medical check-ups and eye tests
Accessed 1 October 2026 · primary source
EIM21774: Particular benefits — recommended medical treatment to help an employee return to work
Accessed 1 October 2026 · primary source
IHT410: Inheritance Tax — life assurance and annuities
Accessed 15 September 2026 · primary source
Inheritance Tax Manual IHTM20141: life policies held in trust
Accessed 15 September 2026 · primary source
Insurance Policyholder Taxation Manual IPTM7010
Accessed 15 September 2026 · primary source