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.
Documents
Details
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