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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: taxed award schemes and National Insurance contributions (NICs)

EIM11265 | Incentive award schemes: taxed award schemes and National Insurance contributions (NICs)

From HM Revenue & Customs · Employment Income Manual

Any providers of incentive awards using TAS arrangements who make enquiries about liability for NICs or accounting for NICs should be advised to contact the Incentive Award Unit.

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