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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: mutual health insurers: introduction and layout of guidance

The following guidance covers:

BIM24685 Background  
     
BIM24690 Two interrelated questions on is the mutual health insurer trading?  
BIM24695 Are they trading?  
BIM24700 Is the trade mutual?