Broker accounting series ยท Guide 4
Aggregator contracts
and PSI.
The name on a commission statement is only one part of the analysis. Contracts and actual conduct help explain the services provided, obligations assumed and source of the income.
Read the agreement
Contract terms
meet working facts.
Identify the contracting parties, services, payment method, responsibility for defects, delegation rights, required systems and client ownership provisions. Then compare those terms with what happens in practice.
Keep evidence of lead sources, marketing, staff or subcontractors, business systems, premises, risk and client relationships. No single clause or business feature determines every PSI outcome.
Contract map
Record who contracts with whom and what service each payment represents.
Actual conduct
Document how leads arrive, who performs the work and which business bears cost and risk.
Changes
Review the analysis when aggregators, licences, entities or working practices change.
General information only
Bring the contract
and the real workflow.
Demeter can help organise both before a specific tax position is reached.