SolvedCFM1170 | Introduction to the Corporate Finance Manual: converting from the old Banking Manual
From HM Revenue & Customs · Corporate Finance Manual
The old Banking Manual (BAM)
The table below gives a general indication of the destination of the main sections of the old BAM. Note, however, that you will not be able to locate the old BAM material in much the same form as it was because the new location consists of rewritten, updated or new material which does not necessarily replicate the old BAM chapters.
| Subject | Old BAM | New location |
|---|---|---|
| Regulatory framework | 12000 | CFM14000 |
| Accounting: standards applying to banks under UK GAAP | 21000 | CFM20000 |
| Accounting: treatment of banks under International Accounting Standards (IAS) | 22000 | CFM21000 |
| UK subsidiaries of foreign banks and foreign banks trading in the UK through a permanent establishment | 31000 | INTM267600 |
| The attribution of capital to foreign banking permanent establishments in the UK | 32000 | INTM267700 |
| Tax credit relief | 33000 | INTM168000 |
| Non-performing loans | 36000 | CFM21670 |
| Dormant accounts | 38000 | CFM71030 |
| Deduction of tax | 44000 | CFM75100 |