Change of https://www.gov.uk/government/publications/lloyds-underwriters-hs240-self-assessment-helpsheet

Change description : 2026-04-06 00:15:00: The helpsheet for HS240 Lloyd’s underwriters (2026) has been added, helpsheets for 2021 to 2022 have been removed. [Guidance and regulation]

Showing diff : 2025-04-05 23:33:42.813082628 +00:00..2026-04-05 23:44:17.067361698 +00:00

Guidance

Self Assessment tax return for Lloyd's underwriters (Self Assessment helpsheet HS240)

Find out how to complete a tax return for Lloyd's underwriters.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20252026 — See all updates

Documents

HS240 Lloyd's underwriters (2025)(2026)

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HS240 Lloyd's underwriters (2024)(2025)

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HS240 Lloyd's underwriters (2023)(2024)

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HS240 Lloyd's underwriters (2022)(2023)

HTML

Details

This guide explains more about how to fill in the Self Assessment tax return for Lloyd’s underwriters. It covers:

  • foreign tax
  • personal stop loss
  • Capital Gains Tax
  • conversion to limited liability underwriting
  • losses
  • relief for members who have been underwriting since before 1972
  • Special Reserve Funds
  • death
  • exempt amounts

Updates to this page

Published 4 July 2014
Last updated 6 April 20252026 + show all updates

  2. The helpsheet for HS240 Lloyd's underwriters (2025) has been added, helpsheets for 2020 and 2021 have been removed.

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Update history

2026-04-06 00:15
The helpsheet for HS240 Lloyd’s underwriters (2026) has been added, helpsheets for 2021 to 2022 have been removed.

2025-04-06 00:15
The helpsheet for HS240 Lloyd’s underwriters (2025) has been added, helpsheets for 2020 and 2021 have been removed.

2023-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

2022-04-06 00:30
The helpsheet for HS240 Lloyd’s underwriters (2022) has been added. The versions for tax years 2017 and 2018 have been removed.