Situation:
A payment is due to the agency, e.g. commission. In the owner statement the commission, net, gross and the calculated VAT, is showing correctly.
There is no income going to the owner.
In the statement the Income column is showing £0.00.

Issue:
There might not be any income to the owner, but there is income to the agency.
If HMRC wants to see the income that was generated in a booking, even if that income was completely paid to the agency, the income column needs to reflect this.

Solution:
When the filter option Include commission in income when nothing due to owner is selected, the sole income in form of a commission being paid to the agency, will be showing in the Income column.
There will be no payment to owner, only a payment to the agency.

This is how the statement will look with this filter selected.

Calculation:
Commission + VAT = Total commission
£53.73 + £10.75 = £64.48
The £64.48 are showing in the Income column.