The International Controlled Transaction Reporting Regulations 2026
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Change 1
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 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, and (b) date specified in a notice published by the Commissioners.
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 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, and (b) date specified in a notice published by the Commissioners.
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