Corporate report

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

This report on the operation of the Code covers the period from 1 April 2016 to 31 March 2017.

• From: HM Revenue & Customs
• Published: 18 October 2017

Documents

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

PDF, 455 KB, 25 pages

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Details

The Code of Practice on Taxation for Banks was first introduced in 2009 and was strengthened in 2013, in particular to introduce more transparency. The strengthening of the code at Finance Act 2014 provided that HMRC is required to publish an annual report on the operation of the code.

The report lists banks which have adopted the Code, identifies any bank that have not adopted the Code and can identify any bank that is found to be in breach of its Code commitments.

The report also covers the work HMRC has done to monitor Code compliance and how HMRC addresses concerns when they arise around the code.

Published 18 October 2017