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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

Particular benefits: sick pay schemes

Section 202(1)(c) ITEPA 2003

Where sick pay is provided under arrangements with an insurance company or by some other third party fund, the right to receive sick pay or the prospect of receiving it is not a benefit chargeable on directors and employees.

For instructions on the taxation of sick pay see EIM06400 onwards.