We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax and reporting rules for employers providing medical or dental treatment and insurance
As an employer providing medical or dental treatment or insurance to your…
You don’t have to report anything to HMRC or pay tax and National…
If the medical or dental treatment or insurance you provide isn’t exempt,…
The value to use is the cost to you of providing the treatment or…
The following guides contain more detailed information: employment income:…
Information for patients, healthcare professionals and developers of new medicines
Find out about coronavirus (COVID-19) treatments available outside of hospital, including information on free prescriptions and lateral flow tests.
A new pathway supporting innovative approaches to the safe, timely and efficient development of medicines to improve patient access.
Guidance on how to license electronic cigarettes and other inhaled nicotine-containing products (NCPs) as medicines in the UK.
Employment Appeal Tribunal Judgment of Judge Tayler on 1 May 2024.
How to use a budget impact analysis to evaluate your digital health product.
Appealing to a Mental Health Tribunal if you're sectioned: how to appeal, what happens at a hearing and what to do if you lose your case
Check if you can get free NHS prescriptions, dental treatment or eye tests - or help with other NHS costs
Information for British citizens moving to or living in the Philippines, including guidance on residency, healthcare, civil registration and more.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).