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HMRC internal manual

PAYE Settlement Agreements

Overview of PAYE Settlement Agreements: Taxed Award Schemes

Currently employers operating formal incentive award schemes can pay the tax/Class 1A NICs arising on behalf of their employees by entering into a Taxed Award Scheme (TAS).

Most awards under these schemes will be suitable for inclusion in a PSA should the employer wish to do so.

A third party who provides awards to the employees of another employer and who wishes to pay the employees tax/NICs bill cannot use a PSA. A TAS should be used instead. See PSA1110 for information about third party benefits.

All Taxed Award Schemes are held centrally at the address below (for internal use only)

HMRC Incentive Award Unit
Employer Technical Team WP1114
Waterview Park
Manderin Way
NE38 8QG