CG69116 - Insurance agents: date of disposal
Except where an agent provides computations based on the year to 5 April, the employer바카라 사이트™s accounting year should be treated as the year for computation purposes. Additions or disposals should be treated as taking place on the last day of that year.
On the cessation of an agency (for example, on the sale of the whole of the agent바카라 사이트™s `book바카라 사이트™ or on his death), all disposals since the previous accounting date should be treated as being made at the date of cessation.