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HMRC internal manual

Lloyd's Manual

From
HM Revenue & Customs
Updated
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Double taxation relief: contents

LLM7010 onwards sets out the rules that apply to Double Taxation Relief (DTR) claimed by members of Lloyd’s in respect of their income from trading at Lloyd’s. Full details on the DTR rules that apply to all taxpayers can be found in the International Tax Manual (INTM160000+ – see LLM10000).

Different DTR rules apply to individual and corporate members of Lloyd’s.

  1. LLM7010
    Double Taxation Relief: foreign tax paid by Lloyd’s members
  2. LLM7020
    Double Taxation Relief: foreign tax paid by Lloyd’s members: credit relief claimed by non-residents
  3. LLM7030
    Double Taxation Relief: individual Names: regulations
  4. LLM7040
    Double Taxation Relief: individual Names: allocation of foreign tax
  5. LLM7050
    Double Taxation Relief: individual Names: allocation of foreign tax: US and Canadian tax
  6. LLM7060
    Double Taxation Relief: individual Names: additional payments of foreign tax
  7. LLM7070
    Double Taxation Relief: individual Names: refunds of foreign tax
  8. LLM7080
    Double Taxation Relief: individual Names: refunds of foreign tax after final year
  9. LLM7090
    Double Taxation Relief: individual Names: making DTR claims
  10. LLM7100
    Double Taxation Relief: corporate members: Regulations: outline
  11. LLM7110
    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: “correspondence” between accounting periods and foreign periods of accounting
  12. LLM7120
    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: adjustments of foreign amounts of tax
  13. LLM7130
    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: the amount of the pool
  14. LLM7140
    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: foreign tax adjustments
  15. LLM7150
    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: transitional arrangements
  16. LLM7160
    Double Taxation Relief: corporate members: Regulations: how relief is given
  17. LLM7170
    Double Taxation Relief: corporate members: Regulations: foreign measure of profit
  18. LLM7180
    Double Taxation Relief: corporate members: pre-pooling rules
  19. LLM7190
    Double Taxation Relief: corporate members: pre-pooling rules: a practical approach