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HMRC internal manual

Lloyd's Manual

From
HM Revenue & Customs
Updated
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Lloyds Manual: recent changes

Below are details of the amendments that were published on 15 June 2007 (see the update index for all updates)

Section Details of update
   
LLM2170 Syndicate accounts: taxation: transfer pricing
Includes details of a memorandum agreed between HMRC and Lloyd’s about the practical application of the new UK to UK transfer pricing legislation in the Lloyd’s Market    
  LLM4020 Corporate members: accounts: introduction
Makes clear that the 2005 Statement of Recommended Accountacy Practice issued by the Association of British Insurers is now final so that from 1 January 2005 Lloyd’s main financial reporting regime moved from three-year funded accounting to annual accounting and Lloyd’s corporate members all use the annual basis from that date    
  LLM7100 Double taxation relief: corporate members: Regulations: outline
One of nine new pages about double taxation relief for corporate members    
  LLM7110 Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: ”correspondence” between accounting periods and foreign periods of accounting
One of nine new pages about double taxation relief for corporate members    
  LLM7120 Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: adjustments of foreign amounts of tax
One of nine new pages about double taxation relief for corporate members    
  LLM7130 Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: the amount of the pool
One of nine new pages about double taxation relief for corporate members    
  LLM7140 Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: foreign tax adjustments
One of nine new pages about double taxation relief for corporate members    
  LLM7150 Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: transitional arrangements
One of nine new pages about double taxation relief for corporate members    
  LLM7160 Double Taxation Relief: corporate members: Regulations: how relief is given
One of nine new pages about double taxation relief for corporate members    
  LLM7170 Double Taxation Relief: corporate members: Regulations: foreign measure of profit
One of nine new pages about double taxation relief for corporate members    
  LLM7180 Double Taxation Relief: corporate members: pre-pooling rules
One of nine new pages about double taxation relief for corporate members    
  Glossary Definition of takaful has been added