Policy paper

Corporation Tax: Banking Surcharge (Information) Regulations 2016

This tax information and impact note details the payment information HM Revenue and Customs (HMRC) require for payments of a bank Corporation Tax surcharge.



The regulations set out the detailed payment information HMRC require in respect of payments of a bank Corporation Tax surcharge. For further information see The Banking Surcharge (Information) Regulations 2016.

Published 12 May 2016