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HMRC internal manual

Employment Income Manual

Particular benefits: medical insurance: apportionment of group premiums

Section 204 ITEPA 2003If 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.