Summary

An overview of the Lloyd's market, how it is regulated and the accounting rules it follows, and guidance on the taxation of Lloyd's underwriting members

Contents

  1. LLM0500
    Overview of the manual
  2. LLM1000
    Introduction to Lloyd's: contents
  3. LLM2000
    Lloyd’s syndicates: contents
  4. LLM3000
    Reinsurance to Close (RITC): contents
  5. LLM4000
    Corporate members: contents
  6. LLM5000
    Individual Names: contents
  7. LLM6000
    Conversion: contents
  8. LLM7000
    Double taxation relief: contents
  9. LLM8000
    Names: capital gains tax and inheritance tax: contents
  10. LLM10000
    Links to other HMRC Manuals
  11. LLM11000
    Glossary