Regulation 13 Amendment deadline

(1)

Where the reporting entity is not a managing agent—

(a)

for accounting periods ending on or before 30th September 2027, the amendment deadline is the later of—

(i)

30th September 2029, and

(ii)

the date specified in a notice published by the Commissioners;

(b)

for accounting periods ending after 30th September 2027, the amendment deadline is the date by which the corresponding relevant return may be amended^f1.

(2)

Where the reporting entity is a managing agent the amendment deadline is the later of—

(a)

the date required by regulation 5 of the Lloyd’s Underwriters (Tax) Regulations 2005^f2, and

(b)

the date specified in a notice published by the Commissioners.

Annotations

Footnotes

f1: Where the relevant return is a company tax return, see paragraph 15 of Schedule 18 to the Finance Act 1998. Where the relevant return is a partnership return, see section 12ABA of the Taxes Management Act 1970 (c. 9).
f2: S.I. 2005/3338.