Policy paper

Code of Practice on Taxation for Banks

The Code of Practice on Taxation for Banks is a voluntary code. Its purpose is to encourage banks to follow the letter as well as the spirit of the law in relation to tax planning.

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Documents

Code of Practice on Taxation for Banks

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List of banks adopting the code - 5 December 2013

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Establishing HMRC’s view on a bank’s compliance with the Code of Practice on Taxation for Banks

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Governance protocol - 5 December 2013

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Details

The Code of Practice on Taxation for Banks is a voluntary code which was introduced in 2009. It covers three main areas: governance, tax planning and relationship with HMRC.

The list of banks adopting the code lists those banks and Building Societies who have unconditionally adopted the Code of Practice on Taxation for Banks as at 5pm on the 4 December 2013.

‘Establishing HMRC’s View on a Bank’s Compliance with the Code of Practice on Taxation for Banks’ sets out the background to the Code of Practice on Taxation for Banks and the Governance Protocol.

The Governance Protocol explains the communication and escalation routes where HMRC has concerns that a bank may not have met its Code commitments.

Published 5 December 2013