Policyholders who are traders or owners of let property may pay insurance premiums for business 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 |
