LLM2000 - Lloyd’s syndicates: contents

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.

1. LLM2010

   Syndicate accounts: overview of accounting and tax
2. LLM2020

   Syndicate accounts accounting rules until 2004: three-year accounting
3. LLM2030

   Syndicate accounts annual accounting from 1 January 2005
4. LLM2040

   Syndicate accounts annual accounting from 1 January 2005: underwriting year accounts
5. LLM2050

   Syndicate accounts annual accounting from 1 January 2005: the Lloyd's annual return
6. LLM2060

   Syndicate accounts: reinsurance to close (RITC)
7. LLM2070

   Syndicate accounts: run-off syndicates
8. LLM2080

   Syndicate accounts: reinsurance to close (RITC): the effect of annual accounting
9. LLM2090

   Syndicate accounts: taxation: premium income and claims
10. LLM2100

    Syndicate accounts: taxation: transactions in foreign currencies: introduction
11. LLM2110

    Syndicate accounts: taxation: transactions in foreign currencies: forex differences after closing date
12. LLM2111

    Syndicate accounts: taxation: transactions in foreign currencies: forex differences on early profit releases
13. LLM2112

    Syndicate accounts: taxation: transactions in foreign currencies: forex differences on excess US dollar cash calls
14. LLM2113

    Syndicate accounts: taxation: transactions in foreign currencies: forex differences: Lloyd’s Market Bulletin Y4334
15. LLM2120

    Syndicate accounts: taxation: the reinsurance to close (RITC) premium
16. LLM2130

    Syndicate accounts: taxation: premium trust fund assets: investment income
17. LLM2140

    Syndicate accounts: taxation: premium trust fund assets: gains and losses on disposal
18. LLM2150

    Syndicate accounts: taxation: premium trust fund assets: FOTRA gilts
19. LLM2160

    Syndicate accounts: taxation: syndicate and personal expenses
20. LLM2170

    Syndicate accounts: taxation: transfer pricing
21. LLM2180

    Syndicate accounts: taxation: syndicate returns and determinations (1)
22. LLM2190

    Syndicate accounts: taxation: syndicate returns and determinations (2)
23. LLM2200

    Syndicate accounts: format of syndicate accounts up to 2004
24. LLM2210

    Syndicate accounts: format of syndicate accounts from 2005