BIM40650 - Specific receipts: insurance and other commission: contents
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:
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BIM40651Introduction
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BIM40655Computation of profits
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BIM40660Sums to which trader is entitled
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BIM40665Own commission
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BIM40670Deduction for commission passed on to customers
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BIM40680Indemnity terms: commercial background
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BIM40685Acceptable accountancy treatment for computing profits
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BIM40690Fact finding