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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.

Last fetched 04 May 2026 · gov.uk

Documents

Revenue and Customs Brief 4 (2013): payments of trail commission Draft guidanceapplication/pdf Technical note for tax professionalsapplication/pdf Guidance for Collective Investment Scheme holdingsapplication/pdf

At a glance

TypePolicy paper

First published25 Mar 2013

Last updated25 Mar 2013

Organisations

HM Revenue & Customs

Topics

Tax agent and adviser guidance

Source

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