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HMRC internal manual

PAYE Settlement Agreements

Overview of PAYE Settlement Agreements


Currently employers operating formal incentive award schemes can pay the tax/Class 1ANICs 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 theemployer wish to do so.

A third party who provides awards to the employees of another employer and who wishes topay 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

HMRC Incentive Award Unit
Chapel Wharf Area
Floor 4
Trinity Bridge House
2 Dearmans Place
M3 5DS

Telephone 0161 2613269