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LLM2000 | Lloyd’s syndicates: contents

From HM Revenue & Customs · Lloyd's Manual

LLM2010 onwards explains the format of Lloyd’s syndicate accounts, the tax treatment of syndicate profits and losses, and the administrative arrangements under which Lloyd’s managing agents make returns of syndicate profits and losses to HMRC.

Contents25 entries

  1. LLM2010Syndicate accounts: overview of accounting and tax
  2. LLM2020Syndicate accounts: accounting rules until 2004: three-year accounting
  3. LLM2030Syndicate accounts: annual accounting from 1 January 2005
  4. LLM2040Syndicate accounts: annual accounting from 1 January 2005: underwriting year accounts
  5. LLM2050Syndicate accounts: annual accounting from 1 January 2005: the Lloyd's annual return
  6. LLM2060Syndicate accounts: reinsurance to close (RITC)
  7. LLM2070Syndicate accounts: run-off syndicates
  8. LLM2080Syndicate accounts: reinsurance to close (RITC): the effect of annual accounting
  9. LLM2090Syndicate accounts: taxation: premium income and claims
  10. LLM2100Syndicate profits: taxation: transactions in foreign currencies: introduction
  11. LLM2110Syndicate accounts: taxation: transactions in foreign currencies: forex differences after closing date
  12. LLM2111Syndicate accounts: taxation: transactions in foreign currencies: forex differences on early profit releases
  13. LLM2112Syndicate accounts: taxation: transactions in foreign currencies: forex differences on excess US dollar cash calls
  14. LLM2113Syndicate accounts: taxation: transactions in foreign currencies: forex differences: Lloyd's Market Bulletin Y4334
  15. LLM2120Syndicate accounts: taxation: the reinsurance to close (RITC) premium
  16. LLM2130Syndicate accounts: taxation: premium trust fund assets: investment income
  17. LLM2140Syndicate accounts: taxation: premium trust fund assets: gains and losses on disposal
  18. LLM2150Syndicate accounts: taxation: premium trust fund assets: FOTRA gilts
  19. LLM2160Syndicate accounts: taxation: syndicate and personal expenses
  20. LLM2170Syndicate accounts: taxation: transfer pricing
  21. LLM2175Syndicate accounts: taxation: transfer pricing memorandum
  22. LLM2180Syndicate accounts: taxation: syndicate returns and determinations (1)
  23. LLM2190Syndicate accounts: taxation: syndicate returns and determinations: (2)
  24. LLM2200Syndicate accounts: format of three year accounts up to 2004
  25. LLM2210Syndicate accounts: format of underwriting year accounts under annual accounting from 2005