HMRC internal manual

Employment Income Manual

From:
HM Revenue & Customs
Published
22 May 2014
Updated:
3 March 2023, see all updates
  1. Contents

EIM11200 - Incentive award schemes: contents

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