Readers of this blog may remember that last year I gave details of what the taxman thinks of the tax implications of various Christmas traditions at work such as office Christmas parties and employers giving gifts.<\/p>\n
I have come across a further example of this in HM Revenue & Customs\u2019 Employment Income Manual and I\u2019m not sure whether to laugh or cry at it!<\/p>\n
You may recall that an employer can give a \u2018trivial\u2019 gift such as a bottle of wine without a tax charge arising but that a case of wine might incur a charge.<\/p>\n
In the Manual, the taxman considers other \u2018trivial gifts\u2019 and decides (generously) that:\u00a0 \u201cWhere an employer provides employees with immunisations against seasonal flu (\u201cflu jabs\u201d), the benefit should be treated as trivial.\u201d In other words, if your employer pays for a seasonal flu jab you won\u2019t be charged tax on it. All well and good, you shout\u2026..<\/p>\n
But the Manual then goes on to say that:\u00a0 \u201cThis treatment only applies to routine seasonal flu jabs and does not apply to\u2026…immunisations against pandemic flu or other diseases.\u201d<\/p>\n
Yes, you read that right!!<\/p>\n
If a virulent plague ever sweeps the country and your employer decides that it would be a good idea to immunise the workforce against it, the Taxman will be there to collect some tax from you!<\/p>\n
I sometimes wonder at the mind of the Taxman, I mean it\u2019s hardly likely that immunisation could be part of an elaborate tax scheme is it?<\/p>\n
Tongue in cheek, I\u2019m considering asking the Taxman whether your family could claim a refund if you succumbed to the disease despite the injection.<\/p>\n
Merry Christmas!<\/p>\n","protected":false},"excerpt":{"rendered":"
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