Updates: Banking Manual
2023
Bank loss restriction: commencement rules: periods straddling 1 April 2017
Amendment to formatting of table to meet accessibility
Amendments to formatting of table to meet accessibility
2022
Interaction of the Code with other measures: contents
Guidance on the interaction of the Code and uncertain tax treatments by large business
The Code commitments – relationship: introduction
update to correct link
Governance protocol: process for determining non-compliance
updating links
Bank loss restriction: definition of banking company: deposit taker condition
update changes following review.
Banking surcharge: definition of a banking company: contents
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Banking surcharge: definition of banking company: deposit taker condition
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Banking surcharge: definition of banking company: financial sector condition
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Update changes following review.
Banking surcharge: definition of banking company: introduction
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Bank loss restriction: definition of banking company: contents
Links to BKM302850 archived
Bank loss restriction: definition of banking company: deposit taker condition
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Bank loss restriction: definition of banking company: financial sector condition
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Bank loss restriction: definition of banking company: introduction
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Bank compensation restriction: definition of banking company: excluded companies – spread betting
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Bank compensation restriction: definition of banking company: the investment banking condition
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Bank compensation restriction: definition of banking company: financial sector condition
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HMRC Operation of the Code: Relationship
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HMRC operation of the Code: governance
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HMRC operation of the Code: business risk review
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Governance protocol: process for determining non-compliance
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Governance protocol: introduction
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The Code commitments – relationship: introduction
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The Code commitments – tax planning: promotion
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The Code commitments – tax planning: is the transaction within the GAAR?
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The Code commitments – tax planning: Code approaches
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The Code commitments – tax planning: reasonable belief test
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The Code commitments – tax planning: established practice
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The Code commitments – tax planning: introduction
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The Code commitments – governance: application to overseas entities
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The Code commitments – governance: for a small bank
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The Code commitments – governance: governance
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Code population: definition of Investment Bank
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Introduction: Code requirements
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Introduction: background to the Code of Practice on Taxation for Banks
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The Code commitments – tax planning: the Legislation
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BKM100000+ added to contents page
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Banking surcharge: definition of banking company: excluded entities - insurance
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Banking surcharge: definition of banking company: excluded entity
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Banking surcharge: definition of banking company: relevant regulated activities
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Banking surcharge: definition of banking company: the investment banking condition
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Banking surcharge: definition of banking company: deposit taker condition
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Banking surcharge: definition of banking company: introduction
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Bank loss restriction: definition of banking company: excluded entities – spread betting
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Bank loss restriction: definition of banking company: excluded entities - insurance
Updated changes following review.
Bank loss restriction: definition of banking company: excluded entity
update changes following review
Update changes following review.
Bank loss restriction: definition of banking company: relevant regulated activities
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Bank loss restriction: definition of banking company: the investment banking condition
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Bank loss restriction: definition of banking company: deposit taker condition
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Update changes following review
Update changes following review.
Update changes following review.
Bank compensation restriction: definition of banking company: excluded companies - insurance
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Bank compensation restriction: definition of banking company: excluded company
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Bank compensation restriction: definition of banking company: the investment banking condition
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Bank compensation restriction: definition of banking company: deposit taker condition
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Bank compensation restriction: definition of banking company: introduction
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Bank compensation restriction: definition of banking company: contents
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Definition of banking company: an FCA investment firm that meets the conditions in CTA09/S133H(1B)
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HMRC operation of the Code: contents
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Banking surcharge: definition of a banking company: contents
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Links to BKM402850 archived
2019
heading changed to distinguish from earlier chapter
Page updated as part of manual review
Updated to include information about penalties.
Introduction: Information for banks outside this manual
linked to banking manual
linked to banking manual
Page updated as part of manual review
Banking surcharge: surcharge allowance: group nominated company
Page updated as part of manual review
Page updated as part of manual review
Banking surcharge: calculation of surcharge profits: non-banking or pre-2016 loss relief
Page updated as part of manual review
Banking surcharge: definition of banking company: financial sector condition
Page updated as part of manual review
Banking surcharge: definition of banking company: the conditions
Page updated as part of manual review
Page updated as part of manual review
Updated as part of manual review
Page updated as part of manual review
Page updated as part of manual review
Page updates as part of manual review
Bank loss restriction: calculation of carried-forward reliefs available: overview
Minor updates as part of manual review
Page updated as part of manual review
Bank loss restriction: carried-forward reliefs to which restriction applies: introduction
Update as part of manual review
2018
Bank loss restriction: commencement rules: periods straddling 1 April 2017
change of table formatting
Numbers at point 1 corrected.
Updated with changes introduced from 1 April 2017
Updated with changes from 1 April 2017
Added punctuation
Bank loss restriction: calculation of carried-forward reliefs available: overview
Updated with changes from 1 April 2017
Updated with changes from 1 April 2017
Updated with changes from 1 April 2017
Bank compensation restriction: definition of banking company: financial sector condition
Corrected information to show authorised person is EEA firm or Non-EEA treaty firm, rather than branch of same. Removed reference to supervisory treatment as not correct to say supervised by home regulator. Actual postion too complex to cover.
Updated with changes from 1 April 2017
Changes made to reflect introduction of CT600 Version 3
Updated with changes from 1 April 2017
Updated with changes from 1 April 2017
Updated title
Updated with changes from 1 April 2017
Updated with changes from 1 April 2017
Updated with changes from 1 April 2017
Bank loss restriction: introduction: overview of the legislation – additional features
Updated with changes from 1 April 2017
Updated for changes from 1 April 2017
Bank loss restriction: carried-forward reliefs to which restriction applies: introduction
Updated following changes from 1 April 2017
Bank loss restriction: carried forward reliefs outside the restriction: overview
Updated to include changes from 1 April 2017
Updated to reflect changes from 1 April 2017
removal of comments box
change of table formatting
formatting issues with table
Trial table spacing
Revisions to clarify carried forward losses
Temporarily removed due to formatting issues
none
Bank loss restriction: commencement rules: contents
Updated to include additional page
Bank loss restriction: example of calculation of carried forward reliefs available: contents
Updated for new page
Updated with changes from 1 April 2017
Updated with changes from 1 April 2017
Updated for changes from 1 April 2017
Bank compensation restriction: commencement: role of CCM and HMRC case team
Change from CRM to CCM as requested by Darryl Wall
2017
Bank loss restriction: commencement rules: contents
section contents added
Bank loss restriction: example of calculation of carried forward reliefs available: contents
remove second 'example' from heading
Page title changed to distinguish from earlier chapter.
Banking surcharge: definition of banking company: financial sector condition
Revised to show authorised person as the firm rather than branch in case of EEA treaty firm and non EEA treaty firm. Removed reference to supervision in case of non EEA treaty firm as information was wrong.
Bank loss restriction: definition of banking company: financial sector condition
Revised to show authorised person as the firm rather than branch in case of EEA treaty firm and non EEA treaty firm. Removed reference to supervision in case of non EEA treaty firm as information was wrong.
Bank loss restriction: contents
Updated to show chapter on manual homepage
Bank loss restriction: definition of banking company: contents
Link to BKM team space
Bank compensation restriction: contents
Change to update short title in manual homepage.