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HMRC internal manual

Insurance Policyholder Taxation Manual

Private medical insurance: background

Relief for premiums paid on private medical insurance ‘PMI’ policies existed,for persons aged over 60 only, between 1990 and 1997. It was abolished for policies takenout, or renewed, after 1 July 1997. As these policies are renewed on an annual basis, therelief is obsolete.

PMI policies contribute towards the cost of private medical treatment. Policies differ,but usually they cover short-term, curable illnesses or injuries.

Further reference and feedback IPTM1013