BKM405100 | Banking surcharge: collection and management: introduction

CTA10/S269DL & S269DM

The banking surcharge is treated as if it were an amount of Corporation Tax (BKM405200)

Each banking company should return the banking surcharge as part of its company tax return (BKM405300)

The responsible company is required to notify payments on or before the date they are made. See (BKM405400) for details of how the responsible company is selected.