Guidance

Lloyd's underwriters: HS240 Self Assessment helpsheet

A guide to filling in a Lloyd's underwriters tax return.

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Details

This guide will help you fill in the Self Assessment tax return for Lloyd’s underwriters. It covers:

  • foreign tax
  • personal stop loss
  • Capital Gains Tax
  • conversion to limited liability underwriting
  • losses
  • relief for members who have been underwriting since before 1972
  • Special Reserve Funds
  • death
  • exempt amounts
Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The 2017 to 2018 helpsheet has been added.
  2. The helpsheet has been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.