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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 (IAU) is:

Incentive Award Unit
National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1BX

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.

Internal queries to the Incentive Award Unit should be addressed to:

Incentive Award Unit
Employer Technical Team
WP1104 Waterview Park
Mandarin Way
WASHINGTON
NE38 8QG

DMS items should be recategorised to NICEO-Projects 8.