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.
| LLM2010 | Syndicate accounts: overview of accounting and tax |
| LLM2020 | Syndicate accounts: accounting rules until 2004: three-year accounting |
| LLM2030 | Syndicate accounts: annual accounting from 1 January 2005 |
| LLM2040 | Syndicate accounts: annual accounting from 1 January 2005: underwriting year accounts |
| LLM2050 | Syndicate accounts: annual accounting from 1 January 2005: the Lloyd's annual return |
| LLM2060 | Syndicate accounts: reinsurance to close (RITC) |
| LLM2070 | Syndicate accounts: run-off syndicates |
| LLM2080 | Syndicate accounts: RITC: the effect of annual accounting |
| LLM2090 | Syndicate accounts: taxation: premium income and claims |
| LLM2100 | Syndicate accounts: taxation: transactions in foreign currencies (1) |
| LLM2110 | Syndicate accounts: taxation: transactions in foreign currencies (2) |
| LLM2120 | Syndicate accounts: taxation: the RITC premium |
| LLM2130 | Syndicate accounts: taxation: premium trust fund assets: investment income |
| LLM2140 | Syndicate accounts: taxation: premium trust fund assets: gains and losses on disposal |
| LLM2150 | Syndicate accounts: taxation: premium trust fund assets: FOTRA gilts |
| LLM2160 | Syndicate accounts: taxation: syndicate and personal expenses |
| LLM2170 | Syndicate accounts: taxation: transfer pricing |
| LLM2180 | Syndicate accounts: taxation: syndicate returns and determinations (1) |
| LLM2190 | Syndicate accounts: taxation: syndicate returns and determinations (2) |
| LLM2200 | Syndicate accounts: format of syndicate accounts up to 2004 |
| LLM2210 | Syndicate accounts: format of syndicate accounts from 2005 |
