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HMRC internal manual

Lloyd's Manual

From
HM Revenue & Customs
Updated
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Lloyd’s syndicates: contents

LLM2010 onwards explains the format of Lloyd’s syndicate accounts, the tax treatment of syndicate profits and losses, and the administrative arrangements under which Lloyd’s managing agents make returns of syndicate profits and losses to HMRC.

  1. LLM2010
    Syndicate accounts: overview of accounting and tax
  2. LLM2020
    Syndicate accounts accounting rules until 2004: three-year accounting
  3. LLM2030
    Syndicate accounts annual accounting from 1 January 2005
  4. LLM2040
    Syndicate accounts annual accounting from 1 January 2005: underwriting year accounts
  5. LLM2050
    Syndicate accounts annual accounting from 1 January 2005: the Lloyd's annual return
  6. LLM2060
    Syndicate accounts: reinsurance to close (RITC)
  7. LLM2070
    Syndicate accounts: run-off syndicates
  8. LLM2080
    Syndicate accounts: reinsurance to close (RITC): the effect of annual accounting
  9. LLM2090
    Syndicate accounts: taxation: premium income and claims
  10. LLM2100
    Syndicate accounts: taxation: transactions in foreign currencies: introduction
  11. LLM2110
    Syndicate accounts: taxation: transactions in foreign currencies: forex differences after closing date
  12. LLM2111
    Syndicate accounts: taxation: transactions in foreign currencies: forex differences on early profit releases
  13. LLM2112
    Syndicate accounts: taxation: transactions in foreign currencies: forex differences on excess US dollar cash calls
  14. LLM2113
    Syndicate accounts: taxation: transactions in foreign currencies: forex differences: Lloyd’s Market Bulletin Y4334
  15. LLM2120
    Syndicate accounts: taxation: the reinsurance to close (RITC) premium
  16. LLM2130
    Syndicate accounts: taxation: premium trust fund assets: investment income
  17. LLM2140
    Syndicate accounts: taxation: premium trust fund assets: gains and losses on disposal
  18. LLM2150
    Syndicate accounts: taxation: premium trust fund assets: FOTRA gilts
  19. LLM2160
    Syndicate accounts: taxation: syndicate and personal expenses
  20. LLM2170
    Syndicate accounts: taxation: transfer pricing
  21. LLM2180
    Syndicate accounts: taxation: syndicate returns and determinations (1)
  22. LLM2190
    Syndicate accounts: taxation: syndicate returns and determinations (2)
  23. LLM2200
    Syndicate accounts: format of syndicate accounts up to 2004
  24. LLM2210
    Syndicate accounts: format of syndicate accounts from 2005