LLM7000 - Double taxation relief: contents

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.

1. LLM7010

   Double Taxation Relief: foreign tax paid by Lloyd’s members
2. LLM7020

   Double Taxation Relief: foreign tax paid by Lloyd’s members: credit relief claimed by non-residents
3. LLM7030

   Double Taxation Relief: individual Names: regulations
4. LLM7040

   Double Taxation Relief: individual Names: allocation of foreign tax
5. LLM7050

   Double Taxation Relief: individual Names: allocation of foreign tax: US and Canadian tax
6. LLM7060

   Double Taxation Relief: individual Names: additional payments of foreign tax
7. LLM7070

   Double Taxation Relief: individual Names: refunds of foreign tax
8. LLM7080

   Double Taxation Relief: individual Names: refunds of foreign tax after final year
9. LLM7090

   Double Taxation Relief: individual Names: making DTR claims
10. LLM7100

    Double Taxation Relief: corporate members: Regulations: outline
11. LLM7110

    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: “correspondence” between accounting periods and foreign periods of accounting
12. LLM7120

    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: adjustments of foreign amounts of tax
13. LLM7130

    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: the amount of the pool
14. LLM7140

    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: foreign tax adjustments
15. LLM7150

    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: transitional arrangements
16. LLM7160

    Double Taxation Relief: corporate members: Regulations: how relief is given
17. LLM7170

    Double Taxation Relief: corporate members: Regulations: foreign measure of profit
18. LLM7180

    Double Taxation Relief: corporate members: pre-pooling rules
19. LLM7190

    Double Taxation Relief: corporate members: pre-pooling rules: a practical approach