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Taxation Bulletins

Please note that Market Bulletins are not updated after they have been published and therefore in time may not reflect up to date tax legislation, guidance or tax authority practice. Market Bulletins are intended as guidance and should not be relied on as an alternative to seeking tax advice specific to the facts of any particular situation. Nothing contained in Market Bulletins was intended or was written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the tax code of any tax jurisdiction.

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Taxation News

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Date Title
09/05/2000 Y2301 - Tax changes in Brazil
Date Title
12/06/2000 Y2320 - Exchange rate adjustments
03/10/2000 Y2377 - Settlement of the 1994-1995 and 1996 syndicate tax results 
15/10/2000 Y2391 - 2000 Lloyds taxation seminars
12/02/2001 Y2482 - Income tax relief for members underwriting before 1972
13/02/2001 Y2483 - Double taxation relief for non-resident members
14/02/2001 Y2484 - Members' tax on Japanese business
07/05/2001 Y2543 - Inheritance tax - business property relief
03/06/2001 Y2556 - Exchange rate adjustments
03/06/2001 Y2557 - Lloyd's reinsurances - US Federal Excise Tax (ceded)
07/08/2001 Y2594 - Premium taxes - central taxes system
19/09/2001 Y2611 - New tax rules on general insurance reserves: information requirements
20/09/2001 Y2613 - Leeds (underwriters unit) - change of name
07/10/2001 Y2625 - Corporation tax treatment of syndicate capacity
19/12/2001 Y2671 - UK income tax relief for Lloyd's losses
04/02/2002 Y2713 - Tax rules on general insurance reserves: Discount rate for 1998 year of account liabilities
22/04/2002 Y2776 - Inheritance tax: business property relief
13/05/2002 Y2790 - UK income tax relief for Lloyd's losses
16/05/2002 Y2792 - UK income tax relief for losses: update
17/06/2002 Y2817 - US tax losses: 2001 calendar year onwards
10/07/2002 Y2829 - US 2001 and later federal income tax returns
22/07/2002 Y2840 - Inheritance tax: namecos and funds at Lloyd's
04/09/2002 Y2862 - Amlin Syndicate 2001: 2003 capacity tax issues
21/10/2002 Y2895 - UK income tax relief for Lloyd's losses: PAYE codings
26/11/2002 Y2920 - Global (or multinational) policies
24/02/2003 Y2997 - Update on UK income tax relief for Lloyd's losses: PAYE codings
25/02/2003 Y2998 - Exeat policies and estate protection plans: Finance Act 2002
26/02/2003 Y2999 - Amlin Syndicate 2001: individual tax issues
03/04/2003 Y3027 - 2003-04 PAYE Codings: UK income tax relief for Lloyd's losses
22/04/2003 Y3039 - (1) Individual membership and (2) Tax consequences of conversions
27/05/2003 Y3064 - PAYE codings: UK income tax relief for individuals' Lloyd's losses
12/10/2003 Y3158 - Premium taxes: addition to central tax system
13/10/2003 Y3161 - Inheritance tax: NameCos and Funds at Lloyd's
28/10/2003 Y3171 - PAYE codings: UK income tax relief for individuals' Lloyd's losses
13/11/2003 Y3183 - Lloyd's Taxation website: new address
08/12/2003 Y3204 - Inheritance tax: namecos and funds at Lloyd's
19/12/2003 Y3221 - Individuals: Tax treatment of losses on investments in corporate members
04/04/2004 Y3285 - VAT: managing agents returns
13/04/2004 Y3292 - Finance Bill 2004: Tax relief for converting Lloyd's names
04/05/2004 Y3311 - Lloyd's taxation website: premium tax updates
11/10/2004 Y3407 - US tax: Qualifying for the benefits of the new US-UK tax treaty from 1 January, 2005
03/12/2004 Y3443 - Individuals: tax treatment of losses on investments in corporate members
09/12/2004 Y3449 - Corporate members: tax treatment of syndicate capacity and IAS
13/12/2004 Y3455 - Transfer of specified fund to successor vehicle's top level Lloyd's Deposit
23/12/2004 Y3474 - Capital tests review
28/03/2005 Y3530 - Corporate members: tax treatment of syndicate capacity
12/05/2005 Y3561 - Insurance Premium Tax - Reinsurance of surety business
06/07/2005 Y3586 - Insurance Premium Tax (IPT) - Reinsurance of surety business
07/11/2005 Y3664 - UK Tax – Syndicate Tax Returns
14/11/2005 Y3672 - UK Tax- Transfer Pricing
26/01/2006 Y3734 - UK Tax - Syndicate Tax Returns
09/05/2006 Y3810 - US Federal Income Tax – SIS Workshops For Managing Agents
30/05/2006 Y3822 - Inheritance Tax: Namecos and Funds at Lloyd's
31/05/2006 Y3824 - HM Revenue & Customs: New Lloyd's Manual
04/06/2006 Y3827 - HMRC Large Business Service: Lloyd’s Presentation 3 July
25/09/2006 Y3874 - UK tax rules for general insurance reserves: consultation meeting on 13 October 2006
15/12/2006 Y3922 - The Lloyd's Underwriters (Double Tax Relief) (Corporate Members) Regulations 2006
01/06/2009 Y4285 Consolidated Taxation Advices - 2006 Year of Account
20/11/2009 Y4334 - Tax treatment of foreign exchange for members' UK tax purposes (and the avoidance of double counting)
27/11/2009 Y4339- Claims Equalisation Reserves
27/11/2009 Y4340 - Claims Equalisation Reserves information for aligned members
01/06/2010 Y4401 consolidated taxation advices 2007 year of account
01/06/2011 Y4496_Consolidated Taxation Advices 2008 Year of Account
31/07/2012 Y4611 - FATCA (foreign account tax compliance act)
21/12/2012 Y4658 Certificates of residency
26/04/2013 Y4692 - 2013 Canadian Income Tax Returns
28/05/2013 Y4696 Certificates of residency update
31/05/2013 Y4699 Consolidated Taxation Advices - 2010 Year of Account
15/04/2016 Country-by-Country Reporting
13/06/2017 Slovakia - Introduction of Non-Life Insurance Levy
01/06/2017 Y5097 - Consolidated Taxation Advices – 2014 Year of Account

Select a country G-P

Date Title
09/07/2000 Y2338 - Namibian VAT

Select a country R-U, or VAT

Date Title
19/06/2000 Y2324 - Lloyd's reinsurances - US federal excise tax (ceded)
07/08/2000 Y2356 - Lloyd's reinsurances - US federal excise tax (ceded) - AMENDMENT
02/12/2002 Y2927 - Lloyd's reinsurances - US federal excise tax (ceded)
30/03/2003 Y3021 - US tax reporting: arrangements for syndicates holding funds
29/09/2003 Y3151 - Lloyd's reinsurances (ceded) - US federal excise tax (FET)
05/12/2003 Y3200 - US federal excise tax (FET) - reinsurance ceded by syndicates and members
15/12/2003 Y3211 - US taxation: Election to stay within old US-UK Double Taxation Treaty
11/10/2004 Y3407 - US tax: Qualifying for the benefits of the new US-UK tax treaty from 1 January, 2005
03/03/2005 Y3508 - US federal income tax: 2005 tax process
10/11/2005 Y3668 - US Tax Corporate Members’ Eligibility for Treaty Benefits
23/11/2005 Y3677 - US Tax: Scottish Limited Partnerships’ Eligibility for Treaty Benefits
30/05/2006 Y3821 - Completion of United States Syndicate Information Statements (SIS)
02/04/2007 Y3997 - Completion of United States Syndicate Information Statements
24/06/2007 Y4028 - US Federal Excise Tax on Outwards Reinsurance 
11/03/2009 Y4250 US Federal Excise Tax on outwards reinsurance
07/04/2009 Y4263 Completion of United States Syndicate Information Statements
11/03/2010 Y4378 - Lloyd's Dollar Trust Funds
08/04/2010 Y4386 - Completion of United States Syndicate Information Statements
11/03/2011 Y4472_Lloyds Dollar Trust Funds
14/04/2011 Y4486_Completion of US Syndicate Information Statements
07/07/2011 Y4503 Federal Excise Tax Indemnity Clause in reinsurance contracts
12/03/2013 Y4681 Lloyd's dollar trust funds
04/04/2013 Y4689 Completion of United States Syndicate information statements
04/03/2016 US Federal Income Tax Return
10/01/2017 Certificates of Residence
20/12/2016 Foreign Account Tax Compliance Act (“FATCA”) update