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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Incentive award schemes: awards to an employee's family or dependants

Sections 74, 83, 91, 721(4) and 721(5) ITEPA 2003Awards are treated as made to the employee if they are received by members of the employee’s family or household. There are different definitions of the family circle depending upon whether vouchers are used, or awards are obtained in some other way and are chargeable under the benefits code.