Closed consultation

Strengthening the Code of Practice on taxation for banks

• From: HM Revenue & Customs
• Published: 31 May 2013
• Last updated: 11 October 2013 — See all updates

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Feedback received

Summary of responses

PDF, 169 KB, 32 pages

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Strengthening the Code of Practice on taxation for banks: techical note

PDF, 61.2 KB, 12 pages

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Strengthening the Code of Practice on taxation for banks: small banks and building societies

PDF, 12.9 KB, 1 page

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Detail of feedback received

Thirty four written responses were received. HMRC would like to thank respondents for taking the time to submit these helpful responses, and for the input of business, representative bodies and advisers at the “Town Hall” events and at meetings set up to consider issues arising from the proposals.

Summary

Comments are sought on the HMRC governance process around determining non-compliance with the Code and the nature of the report to be published by HMRC.

This consultation ran from
31 May 2013 to 11:45pm on 16 August 2013

Consultation description

The Code was introduced in 2009 and strengthened by the Government in 2010. The Government feels it is now time to further strengthen the Code to ensure that the Code remains as effective as possible for the future.

Documents

Strengthening the Code of Practice on taxation for banks

PDF, 190 KB, 37 pages

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Published 31 May 2013
Last updated 11 October 2013 + show all updates

1. 11 October 2013

   Updated to include summary of responses and supporting documents

2. 31 May 2013

   First published.