SolvedBKM403300 | Banking surcharge: calculation of surcharge profits: allocation of surcharge allowance
From HM Revenue & Customs · Banking Manual
A banking company may choose how much of its surcharge allowance to allocate against its surcharge profits and how much to allocate against any CFC profits but the total must not exceed the allowance due for the chargeable accounting period. See BKM403100 for details of how a banking company’s surcharge profits are calculated.