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HMRC internal manual

Insurance Policyholder Taxation Manual

What is not in IPTM

Policyholders who are traders or owners of let property may pay insurance premiums forbusiness purposes and receive recoveries or commissions. These are dealt with as follows.

Relief for premiums paid by traders Business Income Manual
Relief for premiums paid by property owners Property Income Manual
Insurance commissions: receipt by trader Business Income Manual
Insurance commissions: own Business Income Manual
Insurance recoveries Business Income Manual
Key persons, or ‘keyman’ insurance Business Income Manual
Further reference and feedback IPTM1013