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:

1. BIM40651

   Introduction
2. BIM40655

   Computation of profits
3. BIM40660

   Sums to which trader is entitled
4. BIM40665

   Own commission
5. BIM40670

   Deduction for commission passed on to customers
6. BIM40680

   Indemnity terms: commercial background
7. BIM40685

   Acceptable accountancy treatment for computing profits
8. BIM40690

   Fact finding