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Official guidance
Banking Manual

BKM402000 · Banking surcharge: definition of a banking company

  • BKM402100 · Banking surcharge: definition of banking company: introduction
  • BKM402200 · Banking surcharge: definition of banking company: the conditions
  • BKM402250 · Banking surcharge: definition of banking company: residence condition
  • BKM402300 · Banking surcharge: definition of banking company: financial sector condition
  • BKM402350 · Banking surcharge: definition of banking company: deposit taker condition
  • BKM402375 · Banking surcharge: definition of banking company: deposit taker condition – de minimis exclusion
  • BKM402400 · Banking surcharge: definition of banking company: the investment banking condition
  • BKM402425 · Definition of banking company: an FCA investment firm that meets the conditions in CTA10/S269B(6B)
  • BKM402450 · Banking surcharge: definition of banking company: relevant regulated activities
  • BKM402500 · Banking surcharge: definition of banking company: excluded entity
  • BKM402550 · Banking surcharge: definition of banking company: excluded entities - insurance
  • BKM402600 · Banking surcharge: definition of banking company: excluded entities - asset management including pension schemes and investment trusts
  • BKM402650 · Banking surcharge: definition of banking company: excluded entities - asset management activities
  • BKM402675 · Banking surcharge: definition of banking company: excluded entities - asset managers who are deposit takers
  • BKM402700 · Banking surcharge: definition of banking company: excluded entities - commodities and emission allowance dealers
  • BKM402750 · Banking surcharge: definition of banking company: excluded entities - spread betting
  • BKM402775 · Banking surcharge: definition of banking company: excluded entities: other companies
  • BKM402800 · Banking surcharge: definition of banking company: excluded entities - companies carrying on a second line of business
  • BKM402900 · Banking surcharge: definition of a group for purpose of banking surcharge
  • BKM402950 · Banking surcharge: definition of a group for purpose of banking surcharge - examples
  • BKM402850 · Banking surcharge: definition of banking company: excluded entities - companies carrying on a second line of business - example
  1. Banking surcharge: definition of a banking company: contents
  2. Banking surcharge: definition of banking company: excluded entities - companies carrying on a second line of business - example

BKM402850 | Banking surcharge: definition of banking company: excluded entities - companies carrying on a second line of business - example

From HM Revenue & Customs · Banking Manual

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