RFIG30980 | Residence for tax years before 2013-14: particular occupations: Lloyds underwriters

This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards.

If an individual is a non-resident involved in underwriting activities with Lloyds of London, they will be liable to UK tax on any profit which they receive in connection with those activities.