I’ve searched high and low but have yet to find a definitive answer. Before I try and get hold of HMRC I wondered if any of the QF community might know the answer or have an opinion…
As an LLP with a couple of partners are we able to expense (have the LLP pay for) a health check / screening for each partner? I know for employees of a Ltd co. there is an exemption from BIK and NI for one health check a year but cannot discover if similar applies to the self-employed.
I would say that if you are self-employed partners then you will be unable to claim for medical or healthcare costs, as any expenses put through the business have to be “wholly and exclusively” for business purposes. If that is not the case, then you can’t claim the cost as a business expense. If you were to pay for it from the business account it would need to be put through as as drawings.