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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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Particular bodies: Lloyd's underwriting agents

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.