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Posted Thu, 26 Aug 2021 19:07:47 GMT by JPC
Our company has a contract with a services company that manages our office facilities such as reception, post room and cleaning. Their services are delivered by workers directly employed/engaged by them. During recent lockdown a number of these workers were provided with taxis between their home and our offices. The taxis were arranged and paid for by our company. Do we have any reporting requirements to HMRC or their Employer (the service company)? Are we liable for any NIC? If we are liable for NIC is this something we could cover by our PSA in future.
Posted Fri, 27 Aug 2021 15:39:33 GMT by HMRC Admin 2
Hi,

Whilst not an award as such, a third party is paying for a worker’s ordinary commuting which they would ordinarily need to pay for themselves.  

The third party paying for the taxi service should email the email address below as this will have to be reported and payment made through a Taxed Award Scheme (TAS).  

incentive.awards@hmrc.gov.uk 

You can find more information here:

Expenses and benefits: third-party awards

Thank you.

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