Collection

The Code of Practice on Taxation for Banks

Information and guidance published on The Code of Practice on Taxation for Banks.

• From: HM Revenue & Customs
• Published: 9 July 2014
• Last updated: 5 December 2024 — See all updates

Key documents

• Code of Practice on Taxation for Banks
  • 5 December 2013
  • Policy paper
• Code of Practice on Taxation for Banks - governance protocol
  • 8 November 2016
  • Policy paper

Guidance

• Code of Practice on Taxation for Banks: contents
  • 8 July 2022

Annual reports

HMRC is required to publish an annual report on the operation of the Code.

• The Code of Practice on Taxation for Banks Annual Report 2024
  • 5 December 2024
  • Corporate report
• The Code of Practice on Taxation for Banks Annual Report 2023
  • 7 December 2023
  • Corporate report
• The Code of Practice on Taxation for Banks Annual Report 2022
  • 8 December 2022
  • Corporate report
• The Code of Practice on Taxation for Banks - Annual Report 2021
  • 9 December 2021
  • Corporate report
• The Code of Practice on Taxation for Banks - Annual Report 2020
  • 17 December 2020
  • Corporate report
• The Code of Practice on Taxation for Banks - Annual Report 2019
  • 23 December 2019
  • Corporate report
• The Code of Practice on Taxation for Banks - Annual Report 2018
  • 17 December 2018
  • Corporate report
• The Code of Practice on Taxation for Banks - Annual Report 2017
  • 18 October 2017
  • Corporate report
• The Code of Practice on Taxation for Banks - Annual Report 2016
  • 10 February 2017
  • Corporate report
• The Code of Practice on Taxation for Banks - Annual Report 2015
  • 30 December 2015
  • Corporate report

Finance Bill 2014 draft legislation

• Finance Bill 2014: measures with immediate effect
  • 30 January 2014
  • Policy paper

Published 9 July 2014
Last updated 5 December 2024 + show all updates

1. 5 December 2024

   Added 'Code of Practice on Taxation for Banks annual report 2024'.

2. 7 December 2023

   Added 'Code of Practice on Taxation for Banks Annual Report 2023'.

3. 8 December 2022

   Added 'The Code of Practice on Taxation for Banks Annual Report 2022'.

4. 9 December 2021

   Added 'The Code of Practice on Taxation for Banks - Annual Report 2021'.

5. 17 December 2020

   Added 'The Code of Practice on Taxation for Banks - Annual Report 2020'.

6. 23 December 2019

   Added 'The Code of Practice on Taxation for Banks - Annual Report 2019'.

7. 17 December 2018

   Added 'The Code of Practice on Taxation for Banks - Annual Report 2018'

8. 18 October 2017

   Added 'The Code of Practice on Taxation for Banks - Annual Report 2017'

9. 8 November 2016

   Added 'The Code of Practice on Taxation for Banks - Annual Report 2016' and 'The Code of Practice on Taxation for Banks - Consolidated Guidance'

10. 30 December 2015

    Added 'The Code of Practice on Taxation for Banks - Annual Report 2015' to the collection.

11. 9 July 2014

    First published.