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LLM7000 | Double taxation relief: contents

From HM Revenue & Customs · Lloyd's Manual

LLM7010 onwards sets out the rules that apply to Double Taxation Relief (DTR) claimed by members of Lloyd’s in respect of their income from trading at Lloyd’s. Full details on the DTR rules that apply to all taxpayers can be found in the International Tax Manual (INTM160000+ – see LLM10000).

Different DTR rules apply to individual and corporate members of Lloyd’s.

Contents19 entries

  1. LLM7010Double taxation relief: foreign tax paid by Lloyd's members
  2. LLM7020Double taxation relief: foreign tax paid by Lloyd's members: credit relief claimed by non-residents
  3. LLM7030Double taxation relief: individual Names: Regulations
  4. LLM7040Double taxation relief: individual Names: allocation of foreign tax
  5. LLM7050Double taxation relief: individual Names: allocation of foreign tax: US and Canadian tax
  6. LLM7060Double taxation relief: individual Names: additional payments of foreign tax
  7. LLM7070Double taxation relief: individual Names: refunds of foreign tax
  8. LLM7080Double taxation relief: individual Names: refunds of foreign tax after final year
  9. LLM7090Double taxation relief: individual Names: making DTR claims
  10. LLM7100Double taxation relief: corporate members: Regulations: outline
  11. LLM7110Double taxation relief: corporate members: Regulations: calculating the foreign tax pool: ‘correspondence’ between accounting periods and foreign periods of accounting
  12. LLM7120Double taxation relief: corporate members: Regulations: calculating the foreign tax pool: adjustments of foreign amounts of tax
  13. LLM7130Double taxation relief: corporate members: Regulations: calculating the foreign tax pool: the amount of the pool
  14. LLM7140Double taxation relief: corporate members: Regulations: calculating the foreign tax pool: foreign tax adjustments
  15. LLM7150Double taxation relief: corporate members: Regulations: calculating the foreign tax pool: transitional arrangements
  16. LLM7160Double taxation relief: corporate members: Regulations: how relief is given
  17. LLM7170Double taxation relief: corporate members: Regulations: foreign measure of profit
  18. LLM7180Double taxation relief: corporate members: pre-pooling rules
  19. LLM7190Double taxation relief: corporate members: pre-pooling rules: a practical approach