BKM101200 - Introduction: Information for banks outside this manual

Banks are affected by legislation outside of the bank specific taxes. Information on some of these can be found below.

Corporate Finance Manual

The Corporate Finance Manual contains information on:

  • Regulatory framework (CFM14000)
  • Accounting: standards applying to banks under UK GAAP (CFM20000)
  • Accounting: treatment of banks under International Accounting Standards (IAS) (CFM21000)
  • Non-performing loans (CFM21670)
  • Hybrid capital instruments (CFM37800)
  • Building societies (CFM71020)
  • Dormant accounts (CFM71030)
  • Building society transfers of business (CFM71060)
  • Deduction of tax (CFM75100)
  • Interest restriction (CFM97500)

 

International Manual

The International Manual contains information on:

  • Tax credit relief (INTM168000)
  • Controlled Foreign Companies – Capital Requirements in the Banking Sector (INTM207600)
  • UK subsidiaries of foreign banks and foreign banks trading in the UK through permanent establishments (INTM267500+).
  • The attribution of capital to foreign banking permanent establishments in the UK (INTM267700).

 

Savings and Investment Manual

The Savings and Investment Manual contains information on: