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Contents

Official guidance

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LLM0500 · Lloyd's Manual: overview of the manual
LLM1000 · Introduction to Lloyd's
LLM2000 · Lloyd’s syndicates
LLM3000 · Reinsurance to close (RITC), technical provisions and equalisation reserves: introduction
LLM4000 · Corporate members
LLM5000 · Individual Names
LLM6000 · Conversion
LLM7000 · Double taxation relief
LLM8000 · Names: capital gains tax and inheritance tax
LLM10000 · Links to other HMRC manuals
LLM11000 · Lloyd's Manual: Glossary
LLM1095 · Introduction to Lloyd's: basic concepts and terms: managing agents and premium trust funds: aligned member syndicates
LLM4105 · Corporate members: taxation of premium trust fund (PTF) income and gains: aligned member syndicates
LLM4245 · Corporate members: transfers of business: 2007 onwards
LLM4251 · Corporate members: restriction of group relief: example
LLM4260 · Corporate members: investment trusts
LLM6240 · Conversion: partnerships: treatment of stop loss premiums
LLMUPDATE001 · Lloyds Manual: update index
LLMUPDATE070615 · Lloyds Manual: recent changes
LLMUPDATE071231 · Lloyds Manual: recent changes
LLMUPDATE080930 · Lloyds Manual: recent changes
LLMUPDATE090107 · Lloyds Manual: recent changes
LLMUPDATE091207 · Lloyds Manual: recent changes
LLMUPDATE110323 · Lloyds Manual: recent changes
LLMUPDATE110516 · Lloyds Manual: recent changes
LLMUPDATE110610 · Lloyds Manual: recent changes
LLMUPDATE120417 · Lloyds Manual: recent changes
LLMUPDATE130305 · Lloyd’s Manual: recent changes
LLMUPDATE130403 · Lloyd’s Manual: recent changes
LLMUPDATE140219 · Lloyd's Manual: recent changes

Official guidance
Lloyd's Manual

Lloyd's Manual

From HM Revenue & Customs

Begin readingLloyd's Manual: overview of the manual