National Insurance Manual

NIM16360 - Class 1A National Insurance contributions: Special Class 1A NICs cases: Third party benefits: Taxed award schemes

Employers taxed award schemes

Employers and third parties, may give employees non-cash incentive awards such as gift vouchers or holidays.

Taxed award schemes

An employer or third party can enter into a special arrangement with HMRC to pay the tax and NIC due, on any award they make to employees. These arrangements are called taxed award schemes (TAS).

HMRC바카라 사이트™s Incentive Award Unit (IAU) set up TASs with employers and third parties. Contact the IAU for information about TASs - see EIM11240.

The IAU will issue annual returns and collect any Class 1 and or Class 1A NICs that are due.