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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.6 Lloyd's underwriters /Taxation of underwriting income and gains / E5.619A Assessment and payment of tax

E5.619A Assessment and payment of tax

Personal and employment tax

The income tax self-assessment system (see Division E1.2) applies to the tax returns and tax payments of individual Names, and individuals who are partners in LLPs and SLPs. Profits are assessable on the distribution basis¹, ie amounts declared in the corresponding year, which is the underwriting

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B6.749 ATED—property developers

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

B3.340A Hire purchase of plant and machinery and similar contracts

B2.218 Surplus business accommodation

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

E6.324H Nominated income and gains and the ordering rules

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

C2.106 Deferred and contingent consideration on disposals

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest

E6.102K Statutory residence test—the definition of a 'home'

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