Policy paper

Code of Practice on Taxation for Banks - governance protocol

HMRC governance protocol on a bank’s compliance with the Code of Practice on Taxation for Banks.

Documents

Code of Practice on Taxation for Banks - Governance Protocol

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Details

The Code of Practice on Taxation for Banks encourages banks to follow the letter as well as the spirit of the law in relation to tax planning.

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

Published 8 November 2016