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Self Assessment: Lloyd's underwriters (SA103L)

Use supplementary pages SA103L to record income as an underwriting member of Lloyd’s on your SA100 Tax Return.

Updates to this page

From:
HM Revenue & Customs
Published:
26 June 2014
Last updated:
6 April 2026
Show all updates

  1. The forms and notes for tax year 2025 to 2026 have been added, and the versions for tax year 2021 to 2022 have been removed.

  2. The forms and notes have been added for the 2024 to 2025 tax year. The form and notes for 2020 to 2021 tax year have been removed.

  3. The forms and notes have been added for the 2023 to 2024 tax year.

  4. The forms and notes have been added for the tax year 2022 to 2023.

  5. The form and notes have been added for tax year 2021 to 2022, and the versions for tax year 2017 to 2018 have been removed.

  6. The form and notes have been added for the 2020 to 2021 tax year.

  7. The form and notes have been added for tax year 2019 to 2020.

  8. The Lloyd's underwriters form and notes have been added for tax year 2018 to 2019.

  9. The form and notes have been added for tax year 2017 to 2018.

  10. The form and notes have been added for tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  12. The 2015 to 2016 form has been added to this page.

  13. First published.

Documents

Lloyd's underwriters (2026)

PDF, 329 KB, 4 pages

This file may not be suitable for users of assistive technology.

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Lloyd's underwriters notes (2026)

PDF, 716 KB, 6 pages

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Lloyd's underwriters (2025)

PDF, 334 KB, 4 pages

This file may not be suitable for users of assistive technology.

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Lloyd's underwriters notes (2025)

PDF, 723 KB, 7 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Lloyd's underwriters (2024)

PDF, 272 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Lloyd's underwriters notes (2024)

PDF, 717 KB, 7 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Lloyd's underwriters (2023)

PDF, 333 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Lloyd's underwriters notes (2023)

PDF, 710 KB, 7 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use the SA103L supplementary pages when filing your SA100 Tax Return to record income, expenditure and losses connected with membership of Lloyd’s.

Email HMRC to ask for this form in Welsh (Cymraeg).

Limit on Income Tax reliefs (Self Assessment helpsheet HS204)
Find out the total amount of certain Income Tax reliefs that can be used to reduce your total taxable income.

Self Assessment tax return for Lloyd’s underwriters (Self Assessment helpsheet HS240)
How to fill in a Lloyd’s underwriter tax return.

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