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Contents

Official guidance
Bank Levy Manual

BKLM700000 · Double Taxation Relief

  • BKLM710000 · Background
  • BKLM720000 · Powers to provide relief
  • BKLM730000 · Equivalent foreign levy
  • BKLM740000 · Mechanism for providing relief
  • BKLM740100 · France
  • BKLM740200 · Germany
  • BKLM740300 · Single Resolution Fund
  1. Double Taxation Relief: contents
  2. Double Taxation Relief: mechanism for providing relief

BKLM740000 | Double Taxation Relief: mechanism for providing relief

From HM Revenue & Customs · Bank Levy Manual

The specific arrangements for dealing with double taxation arising in respect of the bank levy will need to be agreed by the UK with each foreign country that has an equivalent foreign levy. Given this approach it is possible that the arrangements affording double taxation relief may be dealt with in different ways depending on the specifics of the arrangement reached.

The countries where agreements have been reached are as follows and advice on how double taxation is relieved can be found by selecting the links below:

BKLM740100 - France

BKLM740200 - Germany

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