Expenses and benefits: medical or dental treatment and insurance
Work out the value
The value to use is the cost to you of providing the treatment or insurance.
If you reimburse the money to your employee, the value is the amount you reimburse.
Salary sacrifice arrangements
If the cost of the medical or dental treatment or insurance is less than the amount of salary given up, report the salary amount instead.
These rules don’t apply to arrangements made before 6 April 2017 - check when the rules will change.