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Relevant Life Plans

A tax-efficient way to provide death-in-service benefits through the business. Corporation tax deductible and not treated as a benefit in kind.

A Relevant Life Plan (RLP) is a death-in-service benefit for individual employees, including directors, funded by the employer. Premiums are treated as a business expense for corporation tax purposes, and the benefit is not treated as a P11D benefit in kind for the employee. This makes it significantly more cost-effective than personal life insurance paid from post-tax income. RLPs are particularly valuable for directors of small companies and contractors operating through limited companies, where traditional group life schemes may not be practical or cost-effective.

Relevant to

This product is particularly relevant to the following professions.

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