Health Insurance - Benefit in Kind?

jasser1492

Morning.

my partner owns and is director of a limited company. 

I read that the company can pay for health insurance and that it is deductible against Corporation Tax. However it gives rise to a benefit in kind.

Im trying to work out what this means in practice for both the company and my partner. Am I right in thinking that:

the company will need to pay NI on the benefit in kind through P11D?
my partner will need to pay income tax on the benefit in kind through self assessment?
the company can reduce tax payable through its CT return?

thank you 

DullGreyGuy

Have you done quotes for the PMI both on a personal and business basis? When I looked into it Small - Medium Enterprise PMI was much more expensive than private policies and thats before you add on the Employers NI

jasser1492

DullGreyGuy said:

Have you done quotes for the PMI both on a personal and business basis? When I looked into it Small - Medium Enterprise PMI was much more expensive than private policies and thats before you add on the Employers NI

Thank you, I shall have to bear that in mind