Beta This part of GOV.UK is being rebuilt – find out what beta means

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
National Insurance Contributions & Employer Office
HM Revenue & Customs

Telephone 0300 200 3200

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)