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.