Policy paper

Revenue and Customs Brief 4 (2013): payments of trail commission

HM Revenue and Customs’ tax treatment of ‘trail commission’ paid to investors in Collective Investment Schemes and life insurance policies.

• From: HM Revenue & Customs
• Published: 25 March 2013

Documents

Revenue and Customs Brief 4 (2013): payments of trail commission

HTML

Draft guidance

PDF, 35.5 KB, 6 pages

Technical note for tax professionals

PDF, 31.4 KB, 4 pages

Guidance for Collective Investment Scheme holdings

PDF, 133 KB, 5 pages

Details

Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 25 March 2013