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HMRC internal manual

Insurance Premium Tax

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
18 February 2026 - See all updates

IPT05350 - Calculating the value of the premium: the meaning of 鈥榗ommission鈥�

A 鈥榗ommission鈥� is the part of the premium that the insurer pays to an intermediary (brokers, agents, etc) for the service of introducing business to an insurer or handling of business for an insurer (see IPT05560 and IPT05570).