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HMRC internal manual

Employment Income Manual

Incentive award schemes: Incentive Award Unit (IAU)

The Incentive Award Unit (formerly called the Incentive Valuation Unit) deals with all aspects of taxed award schemes (TAS) including agreeing with the provider the valuation of awards and the type of contractual arrangement (basic rate or higher rate) the provider wishes to enter into. Tax offices should refer all enquiries about entering into TAS arrangements to the IAU.

The address of the Incentive Award Unit is:

Incentive Award Unit
Specialist Employer Compliance
S0733
PO Box 3900
Glasgow
G70 6AA

Telephone 03000 577340

When a direct employer or third party enters into a taxed award scheme the IAU will notify the tax office dealing with the provider.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)