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Official guidance
Company Taxation Manual

CTM40000 · Particular bodies

  • CTM40050 · Charities
  • CTM40100 · Clubs
  • CTM40150 · Credit unions
  • CTM40200 · Farming
  • CTM40300 · Friendly societies
  • CTM40350 · Health service bodies
  • CTM40400 · Housing associations: contents
  • CTM40500 · Registered societies
  • CTM40600 · Insurance companies
  • CTM40650 · Investment clubs
  • CTM40700 · Investment trusts
  • CTM40750 · Lloyd's underwriting agents
  • CTM40800 · Loan & money societies
  • CTM40850 · Local authorities
  • CTM40900 · Marketing boards
  • CTM40950 · Mutual concerns
  • CTM41000 · Oil & gas companies
  • CTM41020 · Public bodies
  • CTM41050 · Retirement benefits schemes
  • CTM41100 · Scientific research associations
  • CTM41110 · Sports testimonial or benefit committees
  • CTM41150 · Local enterprise organisations and urban regeneration companies
  • CTM41200 · Trade associations
  • CTM41250 · Trade unions and eligible employers’ associations
  • CTM41300 · Unincorporated associations
  • CTM41350 · Pharmaceutical cases
  1. Particular bodies: contents
  2. Particular bodies: Lloyd's underwriting agents

CTM40750 | Particular bodies: Lloyd's underwriting agents

From HM Revenue & Customs · Company Taxation Manual

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 Advisory Services) - refer to the Sector Lead.

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