Decision Makers Guide - DMG36108

Particular kinds of self-employment: Share fishermen: Person who receives a share of the profit of the boat


Provided DMG33201 is satisfied (but see DMG37101 if accounts are used) the decision maker should allow
1) payments made under DMG36106 2 which have not been deducted from the gross receipts figure and
2) any other allowable expenses incurred by all the members of the sharing scheme.





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