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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: issue / cancel employer returns: other incentive award schemes

Circumstances may arise where an employer has employees in receipt of payments from a third party. These may include

  • Expenses paid
  • Benefits provided
  • Vouchers exchangeable for money, goods or services

Each year a return under Section 15(9) TMA 1970 is required from the providers of these type of payments.

A record of known providers of such payments is retained in the employer-related electronic file ‘Other Incentive Award schemes’. Additional providers will be identified when reviewing the information given by employers on their annual return.

An annual review of the employer-related electronic file must be made before the end of every tax year. The provider will be asked to declare details of the benefits and other payments made.