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BIM40300 | Specific receipts: exclusivity agreements: contents

From HM Revenue & Customs · Business Income Manual

This chapter looks at sums received under exclusivity agreements. Under these agreements, traders tie themselves to one supplier of goods or services for a number of years in exchange for a lump sum payment and/or periodic payments.

Information on the tax treatment of the payer can be found at BIM35550 - BIM35560.

This chapter is arranged as follows:

Contents2 entries

  1. BIM40301Specific receipts: exclusivity agreements: background
  2. BIM40305Specific receipts: exclusivity agreements: tax and accounting treatment