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HMRC internal manual

PAYE Manual

Employer records: set up employer record: TAS scheme - taxed award scheme

TAS scheme types are used where a third party provides non-cash vouchers or benefits to employees of others and the direct employer does not arrange or facilitate the provision. The third party will be liable to Class1A NIC on the value of the vouchers and benefits in kind provided. The third party is also liable to Class1A NIC on any employee’s tax bill they meet. The Class1A NIC liability is a statutory duty.

All Taxed Award Schemes are now held centrally at HMRC Incentive Award Unit.

If you receive an enquiry about incentive awards or a request to set up a Taxed Award Scheme, refer the enquiry to the HMRC Incentive Award Unit.

TAS schemes will not be able to join RTI at anytime.