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Official guidance
Business Income Manual

BIM24200 · Meaning of trade: mutual trading and members clubs: members’ clubs: layout of guidance

  • BIM24205 · Meaning of trade: Mutual trading and members clubs: members' clubs: introduction
  • BIM24210 · Meaning of trade: mutual trading and members clubs: members’ clubs: distinction between proprietary and members’ clubs
  • BIM24215 · Meaning of trade: mutual trading and members clubs: members' clubs: Tax Bulletin article
  • BIM24220 · Meaning of trade: mutual trading and members clubs: members' clubs: classes of club membership
  • BIM24225 · Meaning of trade: mutual trading and members clubs: members’ clubs: temporary membership
  • BIM24230 · Meaning of trade: mutual trading and members clubs: members’ clubs: Tax Bulletin article on temporary membership
  • BIM24235 · Meaning of trade: mutual trading and members clubs: members’ clubs: voting rights
  • BIM24240 · Meaning of trade: mutual trading and members clubs: members' clubs: different forms of club
  • BIM24245 · Meaning of trade: mutual trading and members clubs: members' clubs: incorporated as industrial and provident societies
  • BIM24250 · Meaning of trade: mutual trading and members clubs: members' clubs: incorporated as limited company
  • BIM24255 · Meaning of trade: mutual trading and members clubs: members' clubs: incorporated as limited company: not paying dividends
  • BIM24260 · Meaning of trade: mutual trading and members clubs: members' clubs: incorporated as limited company: paying dividends
  • BIM24300 · Meaning of trade: mutual trading and members clubs: members' clubs: guidance for customers
  • BIM24305 · Meaning of trade: mutual trading and members clubs: members' clubs: interest paid or received
  • BIM24315 · Meaning of trade: mutual trading and members clubs: members' clubs: commission income
  • BIM24320 · Meaning of trade: mutual trading and members clubs: members' clubs: community associations
  • BIM24345 · Meaning of trade: mutual trading and members clubs: cricket clubs
  • BIM24350 · Meaning of trade: mutual trading and members clubs: golf clubs: introduction
  • BIM24365 · Meaning of trade: mutual trading and members clubs: rugby clubs: introduction
  1. Meaning of trade: mutual trading and members clubs: members’ clubs: layout of guidance: contents
  2. Meaning of trade: mutual trading and members clubs: members' clubs: commission income

BIM24315 | Meaning of trade: mutual trading and members clubs: members' clubs: commission income

From HM Revenue & Customs · Business Income Manual

The proprietor of vending or fruit machines, or electronic games, will often pay a commission to a members’ club for the right to install machines on the club’s premises. These commissions are not assessable on the club as either trading income or miscellaneous income.

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