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Regulations made in 2007 introduced a formal tax exemption covering the provision of health screenings and medical check-ups on the condition that they are made generally available to all employees. They were introduced by means of an addition to the Income Tax (Exemption of Minor Benefits) Regulations 2002. The tax exemption provided for all of the minor benefits included in those regulations is conditional on them being generally available to all of an employer’s employees.

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In a recent update to the Employment Income Manual (EIM), HMRC provides clarification on the tax status of welfare counselling services provided by means of Employee Assistance Programmes.

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