Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Banking Manual

BKM404000 · Banking surcharge: surcharge allowance

  • BKM404100 · Introduction
  • BKM404150 · Periods straddling 1 April 2023
  • BKM404200 · Banking company not in a group or only banking company in a group
  • BKM404300 · Banking company in a group with more than one banking company
  • BKM404400 · Group nominated company
  • BKM404500 · Group allowance allocation statement
  • BKM404600 · Group allowance allocation statement – time limits
  • BKM404650 · Group allowance allocation statement – impact on time limit for submitting amended company return
  • BKM404700 · Group allowance allocation statement – information required
  • BKM404750 · Group allowance allocation statement – error in a group allowance allocation statement
  • BKM404800 · Information to be included on banking company’s tax return
  • BKM404850 · Information to be included on banking company’s tax return – excessive specification of available allowance
  1. Banking surcharge: surcharge allowance: contents
  2. Banking surcharge: surcharge allowance: group allowance allocation statement – impact on time limit for submitting amended company return

BKM404650 | Banking surcharge: surcharge allowance: group allowance allocation statement – impact on time limit for submitting amended company return

From HM Revenue & Customs · Banking Manual

CTA10/S269DI(11)

The time limits which normally apply to the amendment of a company tax return do not apply to any such amendment to the extent that it is made in consequence of the submission of an original or revised group allowance allocation statement.

PreviousNext
PrivacyTerms