HMRC internal manual

Employment Income Manual

EIM11265 - Incentive award schemes: taxed award schemes and National Insurance contributions (NICs)

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Any providers of incentive awards using TAS arrangements who make enquiries about liability for NICs or accounting for NICs should be advised to contact the Incentive Award Unit.