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Contents

Official guidance
Employment Income Manual

EIM11200 · Incentive award schemes

  • EIM11202 · What are they?
  • EIM11205 · Tax liability on incentive awards
  • EIM11210 · Awards to an employee's family or dependants
  • EIM11215 · Accounting and reporting procedures for incentive awards
  • EIM11220 · Promoter wishing to account for tax on awards
  • EIM11225 · Valuation of non- cash awards: who does what
  • EIM11230 · Awards to the self- employed
  • EIM11235 · Taxed award scheme arrangements
  • EIM11240 · Incentive Award Unit (IAU)
  • EIM11245 · Action by the provider of awards under a taxed award scheme
  • EIM11255 · Taxed award schemes and the self-employed
  • EIM11260 · Deductions from awards
  • EIM11265 · Taxed award schemes and National Insurance contributions (NICs)
  • EIM11270 · Pay as you earn settlement agreements (PSAs)
  1. Incentive award schemes: contents
  2. Incentive award schemes: Incentive Award Unit (IAU)

EIM11240 | Incentive award schemes: Incentive Award Unit (IAU)

From HM Revenue & Customs · Employment Income Manual

The Incentive Award Unit (formerly called the Incentive Valuation Unit) deals with all aspects of taxed award schemes (TAS) including agreeing with the provider the valuation of awards and the type of contractual arrangement (basic rate or higher rate) the provider wishes to enter into. Tax offices should refer all enquiries about entering into TAS arrangements to the IAU.

The address of the Incentive Award Unit (IAU) is:

Incentive Award Unit
National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1BX

Telephone 0300 200 3200

When a direct employer or third party enters into a taxed award scheme the IAU will notify the tax office dealing with the provider.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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