SolvedBIM40650 | Specific receipts: insurance and other commission: contents
From HM Revenue & Customs · Business Income Manual
This chapter deals with the tax treatment of commissions received by self-employed insurance agents, travel agents and other similar agents. It contains the following:
Contents8 entries
- BIM40651Specific receipts: insurance and other commission: introduction
- BIM40655Specific receipts: insurance and other commission: computation of profits
- BIM40660Specific receipts: insurance and other commission: sums to which trader is entitled
- BIM40665Specific receipts: insurance and other commission: own commission
- BIM40670Specific receipts: insurance and other commission: deduction for commission passed on to customers
- BIM40680Specific receipts: insurance and other commission: indemnity terms: commercial background
- BIM40685Specific receipts: insurance and other commission: acceptable accountancy treatment for computing profits
- BIM40690Specific receipts: insurance and other commission: fact finding