IPTM1012 - What is not in IPTM

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 tradersBusiness Income Manual
Relief for premiums paid by property ownersProperty Income Manual
Insurance commissions: receipt by traderBusiness Income Manual
Insurance commissions: ownBusiness Income Manual
Insurance recoveriesBusiness Income Manual
Key persons, or ‘keyman’ insuranceBusiness Income Manual
Further reference and feedbackIPTM1013