SE11210 - Incentive Award Schemes: Awards to an employee’s family or dependants

Sections 144(4)(b) and (5) and 168(4) ICTA 1988

Awards are treated as made to the employee if they are received by members of the employee’s family or household. There are different definitions of the family circle depending upon whether vouchers are used, or awards are obtained in some other way and are within Part V Chapter 11 ICTA 1988.