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.
| LLM7010 | Double Taxation Relief: foreign tax paid by Lloyd’s members |
| LLM7020 | Double Taxation Relief: foreign tax paid by Lloyd’s members: credit relief claimed by non-residents |
| LLM7030 | Double Taxation Relief: individual Names: Regulations |
| LLM7040 | Double Taxation Relief: individual Names: allocation of foreign tax |
| LLM7050 | Double Taxation Relief: individual Names: allocation of foreign tax: US and Canadian tax |
| LLM7060 | Double Taxation Relief: individual Names: additional payments of foreign tax |
| LLM7070 | Double Taxation Relief: individual Names: refunds of foreign tax |
| LLM7080 | Double Taxation Relief: individual Names: refunds of foreign tax after final year |
| LLM7090 | Double Taxation Relief: individual Names: making DTR claims |
| LLM7100 | Double Taxation Relief: corporate members: Regulations: outline |
| LLM7110 | Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: ‘correspondence’ between accounting periods and foreign periods of accounting |
| LLM7120 | Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: adjustments of foreign amounts of tax |
| LLM7130 | Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: the amount of the pool |
| LLM7140 | Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: foreign tax adjustments |
| LLM7150 | Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: transitional arrangements |
| LLM7160 | Double Taxation Relief: corporate members: Regulations: how relief is given |
| LLM7170 | Double Taxation Relief: corporate members: Regulations: foreign measure of profit |
| LLM7180 | Double Taxation Relief: corporate members: pre-pooling rules |
| LLM7190 | Double Taxation Relief: corporate members: pre-pooling rules: a practical approach |
