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HMRC internal manual

Employment Income Manual

Incentive award schemes: promoter wishing to account for tax on awards


A promoter who sells incentive schemes to, or operates them for, employers or third parties should not be allowed to account for tax on the awards. If any promoter asks about offering an incentive scheme under which the promoter, rather than the employer or third party, will account for the tax, make a report to the Incentive Award Unit (see EIM11240).