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HMRC internal manual

Banking Manual

From:
HM Revenue & Customs
Published
19 July 2017
Updated:
3 March 2025 - See all updates
  1. Back to contents
  2. BKM400000

BKM404000 - Banking surcharge: surcharge allowance: contents

  1. BKM404100
    Surcharge allowance: introduction
  2. BKM404200
    Surcharge allowance: banking company not in a group or only banking company in a group
  3. BKM404300
    Surcharge allowance: banking company in a group with more than one banking company
  4. BKM404400
    Surcharge allowance: group nominated company
  5. BKM404500
    Surcharge allowance: group allowance allocation statement
  6. BKM404600
    Surcharge allowance: group allowance allocation statement � time limits
  7. BKM404650
    Surcharge allowance: group allowance allocation statement � impact on time limit for submitting amended company return
  8. BKM404700
    Surcharge allowance: group allowance allocation statement � information required
  9. BKM404750
    Surcharge allowance: group allowance allocation statement � error in a group allowance allocation statement
  10. BKM404800
    Surcharge allowance: information to be included on banking company’s tax return
  11. BKM404850
    Surcharge allowance: information to be included on banking company’s tax return � excessive specification of available allowance
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