Collection

The Code of Practice on Taxation for Banks

This collection brings together information and guidance published on The Code of Practice on Taxation for Banks since May 2013.

The Code, plus other Autumn Statement 2013 publications

Alongside the Code of Practice itself, there were published at Autumn Statement 2013:

  • a list of banks who had unconditionally adopted or readopted the Code
  • a paper on establishing HMRC’s view on a Bank’s Code compliance
  • the current governance protocol
  1. Code of Practice on Taxation for Banks

    • Policy paper

The Code of Practice on Taxation for Banks - Annual Report

HM Revenue and Customs (HMRC) is required to publish an annual report on the operation of the Code.

  1. The Code of Practice on Taxation for Banks - Annual Report 2015

    • Corporate report

Strengthening the Code consultation

  1. Strengthening the Code of Practice on taxation for banks

    • Closed consultation

Finance Bill 2014 draft legislation

  1. Finance Bill 2014: measures with immediate effect

    • Policy paper

Budget 2014 publications

A list of banks who had unconditionally adopted or readopted the Code at 17 March 2014.

  1. The Code of Practice on Taxation for Banks

    • Guidance