Regulation 6 Submission deadline

(1)

Where the reporting entity is not a managing agent—

(a)

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

(i)

30th September 2028, and

(ii)

the date specified in a notice published by the Commissioners;

(b)

for accounting periods ending after 30th September 2027, the submission deadline is the date that the corresponding relevant return^f1 is required.

(2)

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

(a)

filing date for the syndicate return required by regulation 4(4) of the Lloyd’s Underwriters (Tax) Regulations 2005^f2, and

(b)

date specified in a notice published by the Commissioners.

Annotations

f1: Where the relevant return is a company tax return, see paragraph 14 of Schedule 18 to the Finance Act 1998 (c. 36). Where the relevant return is a partnership return, see section 12AA of the TMA 1970 (c. 9).
f2: S.I. 2005/3338.