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BKM404000 | Banking surcharge: surcharge allowance: contents

From HM Revenue & Customs · Banking Manual

Contents12 entries

  1. BKM404100Banking surcharge: surcharge allowance: introduction
  2. BKM404150Banking surcharge: surcharge allowance: periods straddling 1 April 2023
  3. BKM404200Banking surcharge: surcharge allowance: banking company not in a group or only banking company in a group
  4. BKM404300Banking surcharge: surcharge allowance: banking company in a group with more than one banking company
  5. BKM404400Banking surcharge: surcharge allowance: group nominated company
  6. BKM404500Banking surcharge: surcharge allowance: group allowance allocation statement
  7. BKM404600Banking surcharge: surcharge allowance: group allowance allocation statement – time limits
  8. BKM404650Banking surcharge: surcharge allowance: group allowance allocation statement – impact on time limit for submitting amended company return
  9. BKM404700Banking surcharge: surcharge allowance: group allowance allocation statement – information required
  10. BKM404750Banking surcharge: surcharge allowance: group allowance allocation statement – error in a group allowance allocation statement
  11. BKM404800Banking surcharge: surcharge allowance: information to be included on banking company’s tax return
  12. BKM404850Banking surcharge: surcharge allowance: information to be included on banking company’s tax return – excessive specification of available allowance