Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Insurance Premium Tax

Calculating the value of the premium: the meaning of ‘commission’

A ‘commission’ 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).