EIM11255 - Incentive award schemes: taxed award schemes and the self-employed
Taxed award schemes (TAS) are designed only for employees. If, by mistake, a scheme is agreed which includes people who are not employees, a special note will be sent to the tax office by the Incentive Award Unit to pass on to the Inspector dealing with the recipients鈥� accounts.
See also EIM11230 about incentive awards and the self employed.