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Contents

Official guidance

Bank Levy Manual

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BKLM100000 · Introduction
BKLM200000 · Relevant entities and groups
BKLM300000 · Chargeable equity and liabilities
BKLM400000 · Collection and management
BKLM500000 · Documents and information required
BKLM600000 · Anti-avoidance
BKLM700000 · Double Taxation Relief
BKLM800000 · Definitions
BKLM900000 · Powers to change the Schedule
BKLM315610 · Chargeable equity and liabilities: adjustments: step 2 in paragraph 15N: equity and liability
BKLM315611 · Chargeable assets and liabilities: adjustments: step 2 in paragraph 15N: equity and liability: equity issued within a group
BKLM315612 · Chargeable equity and liabilities: adjustments: step 2 in paragraph 15N: equity and liability: intra-group liabilities
BKLM315613 · Chargeable equity and liability: adjustments: step 2 in paragraph 15N: equity and liability: netting
BKLM315620 · Chargeable equity and liabilities: adjustments: step 3 in paragraph 15N: loss absorbing instruments issued by overseas subsidiaries
BKLM315630 · Chargeable equity and liabilities: adjustments: step 4 in paragraph 15N: high quality liquid assets

Official guidance
Bank Levy Manual

Bank Levy Manual

From HM Revenue & Customs

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