My client has a shoulder injury due to the work he does which is now stopping him from working. Is there a benefit in kind charge if his company pays for the operation he needs?

Employer costs for employee’s medical treatment are usually subject to PAYE as earnings or as a benefit in kind.

However, there is an exemption to fund recommended medical treatment to help an employee return to work after a period of absence. Details of this exemption are found in section 320C ITEPA and SI 2014/3227.