LLM2000 - Lloyd’s syndicates
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.
Syndicate accounts: overview of accounting and tax |
|
Syndicate accounts: accounting rules until 2004: three-year accounting |
|
Syndicate accounts: annual accounting from 1 January 2005 |
|
Syndicate accounts: annual accounting from 1 January 2005: underwriting year accounts |
|
Syndicate accounts: annual accounting from 1 January 2005: the Lloyd's annual return |
|
Syndicate accounts: reinsurance to close (RITC) |
|
Syndicate accounts: run-off syndicates |
|
Syndicate accounts: reinsurance to close (RITC): the effect of annual accounting |
|
Syndicate accounts: taxation: premium income and claims |
|
Syndicate accounts: taxation: transactions in foreign currencies: introduction |
|
Syndicate accounts: taxation: transactions in foreign currencies forex differences after closing date |
|
Syndicate accounts: taxation: transactions in foreign currencies: forex differences on early profit releases |
|
Syndicate accounts: taxation: transactions in foreign currencies: forex differences on excess US dollar cash calls |
|
Syndicate accounts: taxation: transactions in foreign currencies: forex differences: Lloyd’s Market Bulletin Y4334 |
|
Syndicate accounts: taxation: the reinsurance to close (RITC) premium |
|
Syndicate accounts: taxation: premium trust fund assets: investment income |
|
Syndicate accounts: taxation: premium trust fund assets: gains and losses on disposal |
|
Syndicate accounts: taxation: premium trust fund assets: FOTRA gilts |
|
Syndicate accounts: taxation: syndicate and personal expenses |
|
Syndicate accounts: taxation: transfer pricing |
|
Syndicate accounts: taxation: syndicate returns and determinations (1) |
|
Syndicate accounts: taxation: syndicate returns and determinations (2) |
|
Syndicate accounts: format of syndicate accounts up to 2004 |
|
Syndicate accounts: format of syndicate accounts from 2005 |
