HMRC internal manual

Company Taxation Manual

Particular bodies: Lloyd's underwriting agents

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

A ‘Lloyd’s underwriting agent’ is more correctly referred to as a managing agent and has permission from Lloyd’s to manage syndicates of underwriting (investing) members and carry out technical underwriting and other functions. An agent may be an individual, a partnership or a company. Any local office records for Lloyd’s underwriting agents should be sent to LB (Financial) - refer to the Sector Lead.