Decision Makers Guide - DMG36106

Particular kinds of self-employment: Share fishermen: Person is owner or part-owner of the boat


The decision maker thus needs to know
1) which expenses are common to all the sharers and
2) which are peculiar to the owner or owners.

If the sharers each receive a share of the gross earnings of the boat that is the amount received on selling the catch, the decision maker needs to find out only those expenses peculiar to the owner or owners.





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