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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - incentive award schemes

Incentive Awards are a way of rewarding employees and others (employees of other businesses) with cash, goods or holidays. Full details of such schemes are contained in EIM11200+.

Responsibility for all aspects of the taxation (and related NIC) of such awards lies with the Incentive Award Unit (IAU), based in Waterview Park, Washington - EIM11240.

Any cases

  • involving Incentive Awards or
  • any enquiries about such awards

should be referred to the IAU.

Large Businesses

See COG905540 for a definition of a large business.

The unit will continue to undertake compliance activity on all relevant employers but should follow the process below for all EU Large Employers/Contractors who will either have a Customer Relationship Manager (CRM) or Customer Co-ordinator (CC) appointed by Large & Complex to co-ordinate all HMRC compliance activity.

Those cases with a CRM

  • Only with the approval and direction of the CRM.

Those cases with a CC

  • Only after contact with the CC who should be aware of other relevant compliance activity, can liaise with local EC Tax Specialists and will update business overview documents accordingly.

Where clearance is sought in respect of a business that has not had any previous EC activity then a full assurance visit will be appropriate. In this respect the Specialist Team will work the case jointly with the L&C team.

Where such cases are worked in different locations, using different OUIDs then both offices will

  • register the case on Caseflow and
  • agree a Compliance Revenue share on conclusion of the case.

In this respect it is essential that there is liaison between caseworkers at all key stages.

Where the Specialist Team is in the same location/OUID as the L&C team then only one entry will be made on Caseflow with the total Compliance Revenue entered on conclusion of the intervention.