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Non-cash referral credit - pharmacies

Answer
James Cochrane
Posted 16 days ago by James Cochrane
If someone is gaining referral credit from a pharmacy for every person they refer in, is this credit taxable. I am due to register for SA and need to know if the referrals count as miscellaneous income. The credit can be used to purchase my prescriptions.
Answer
HMRC Admin 21 Response
Posted 12 days ago by HMRC Admin 21 Response
Hi,
Please have a look at BIM40665 regarding commission:
BIM40665 - Specific receipts: insurance and other commission: own commission.
Thank you.

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