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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Incentive award schemes: taxed award schemes and the self-employed

 

Taxed award schemes (TAS) are designed only for employees. If, by mistake, a scheme is agreed which includes people who are not employees, a special note will be sent to the tax office by the Incentive Award Unit to pass on to the Inspector dealing with the recipients’ accounts.

See also EIM11230 about incentive awards and the self employed.