Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Particular benefits: recommended medical treatment to help an employee return to work - definition of health care professional

Section 320C ITEPA 2003

Health care professional

The exemption for employer expenditure on recommended medical treatment applies only to treatment recommended by a health care professional.

For the purposes of the exemption, “health care professional” means:

(a) A registered medical practitioner;
(b) A registered nurse, or
(c) An occupational therapist, physiotherapist or psychologist registered with a regulatory body regulated under section 60 of the Health Act 1999.

In-house health care professionals

Some large employers provide medical treatment through in-house health care professionals. Provided all relevant eligibility criteria are met, then medical treatment provided in this way can be covered by the exemption.

In determining the cost of the treatment, you should take into account the expense incurred by the employer in providing the treatment. This will depend on the particular circumstances, but could include an appropriate proportion of the cost of employing the medical professional. If the treatment provided includes some that is not eligible for the exemption, we would expect an employer to make a reasonable apportionment and to retain relevant records to show how the apportionment was arrived at.