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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Incentive award schemes: deductions from awards

Section 336 ITEPA 2003It is unlikely that an employee who has received an incentive award will be able to justify a deduction from that award under Section 336 ITEPA 2003. The conditions that must be met before a deduction can be permitted under Section 336 are stringent and exacting, see


If an employee requests a deduction you should send the papers to the Incentive Award Unit, see EIM11240. The question may already have been considered there in discussions with the provider.