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HMRC internal manual

PAYE Manual

Employer records: modified PAYE schemes: payment card reward scheme

A payment card reward scheme is

  • A scheme set up by a payment card company, bank or building society to tax payments of cash made to an employee or third party retailer (who passes it on to their employee) as a reward for the recovery of a lost or stolen payment card or cheque guarantee card

PAYE20065 gives further details.