Corporate report
Annex A: list of banks that had adopted the Code as at 31 March 2020
Published 17 December 2020
© Crown copyright 2020
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This annex is part of The Code of Practice on Taxation for Banks - Annual Report 2020.
Banks that have adopted the Code
Banks, building societies and other financial institutions ‘banks’ adopting or readopting The Code of Practice on Taxation for Banks at 31 March 2020.
This list includes all banks that have unconditionally adopted or readopted the Code. Adoption will cover all a group’s operations in the UK and, in the majority of cases, only an agreed principal name for the overall adopting group is shown.
Where requested HMRC has agreed to include names in addition to the principal group name if:
- the names on the Prudential Regulation Authority lists are so different that it would not be obvious that they are connected and covered by the same adoption
- a group operating in the UK does so through separately named and independently managed entities and their names are so different that it would not be obvious that they are connected
| Principal Name | Adoption Includes | Comment | |
|---|---|---|---|
| 1 | Aareal Bank AG | ||
| 2 | ABC International Bank plc | ||
| 3 | ABN AMRO UK Group | ||
| 4 | Access Bank UK Ltd, The | ||
| 5 | ADIB (UK) Limited | ||
| 6 | Agricultural Bank of China Limited London Branch | ||
| 7 | Ahli United Bank plc | ||
| 8 | Al Rayan Bank | ||
| 9 | Aldermore Bank plc | ||
| 10 | Allfunds Bank S.A. | ||
| 11 | Alliance Trust plc | ||
| 12 | Allica Bank Ltd | Allica Bank Ltd adopted the Code in the period this report covers. | |
| 13 | Allied Irish Banks plc Group | AIB Group (UK) plc | |
| 14 | Alpha Bank AE | Alpha Bank AE London branch and Alpha Bank London Ltd | |
| 15 | ANZ Banking Group | ||
| 16 | Arab National Bank | ||
| 17 | Arbuthnot Banking Group plc | ||
| 18 | Atom Bank plc | ||
| 19 | Axis Bank UK Limited | ||
| 20 | B B Securities Limited | ||
| 21 | Banca IMI SpA London branch | ||
| 22 | Banca March (Spain) - London Branch | ||
| 23 | Banco Bilbao Vizcaya Argentaria S.A London Branch | ||
| 24 | Banco Bradesco Europe SA | ||
| 25 | Banco de Sabadell SA - London Branch | ||
| 26 | Banco do Brasil SA - London Branch | ||
| 27 | Bangkok Bank Public Co Limited | ||
| 28 | Bank Frick & Co AG | ||
| 29 | Bank Hapoalim BM | ||
| 30 | Bank J. Safra Sarasin (Gibraltar) Ltd | ||
| 31 | Bank Leumi (UK) plc | ||
| 32 | Bank Mandiri (Europe) Ltd | ||
| 33 | Bank of America Group | ||
| 34 | Bank of Baroda | ||
| 35 | Bank of Baroda (UK) Ltd | ||
| 36 | Bank of Beirut (UK) Limited | ||
| 37 | Bank of Ceylon (UK) Ltd | ||
| 38 | Bank of China | ||
| 39 | Bank of Communications Co Ltd London Branch | ||
| 40 | Bank of East Asia Limited | ||
| 41 | Bank of India | ||
| 42 | Bank of Ireland | ||
| 43 | Bank of London and The Middle East plc | ||
| 44 | Bank of Montreal | ||
| 45 | Bank of New York Mellon (UK Group) | ||
| 46 | Bank of Nova Scotia, The | ||
| 47 | Bank of Taiwan - London Branch | ||
| 48 | Bank of the Philippine Islands (Europe) plc | ||
| 49 | Bank Saderat plc | ||
| 50 | Bank Sepah International plc | ||
| 51 | Bank Vontobel Europe AG | ||
| 52 | Banque Havilland SA | ||
| 53 | Banque Transatlantique | ||
| 54 | Barclays Bank | ||
| 55 | Bath Investment & Building Society | ||
| 56 | BAWAG PSK International | ||
| 57 | Bayerische Landesbank - London Branch | ||
| 58 | Beverley Building Society | ||
| 59 | BFC Bank Limited | ||
| 60 | BIRA Bank Limited | ||
| 61 | BLOM Bank France – London Branch | ||
| 62 | BMCE Bank International plc | ||
| 63 | BNP Paribas | ||
| 64 | British Arab Commercial Bank plc | ||
| 65 | Brown Shipley | ||
| 66 | Buckinghamshire Building Society | ||
| 67 | Byblos Bank Europe SA | ||
| 68 | C Hoare & Co | ||
| 69 | CAF Bank | ||
| 70 | Caixa Geral De Depositos SA - London Branch | ||
| 71 | Caixabank SA | ||
| 72 | Cambridge & Counties Bank Limited | ||
| 73 | Cambridge Building Society | ||
| 74 | Canadian Imperial Bank of Commerce | ||
| 75 | Canara Bank | ||
| 76 | Carnegie Investment Bank AB | ||
| 77 | Cecabank SA | ||
| 78 | Chang Hwa Commercial Bank Ltd - London Branch | ||
| 79 | Charity Bank Limited, The | ||
| 80 | Charter Savings Bank | ||
| 81 | Chetwood Financial Ltd | ||
| 82 | Chiba Bank Ltd - London Branch, The | ||
| 83 | China Citic Bank (London Branch) | ||
| 84 | China Citic UK Branch | China Citic UK Branch adopted the Code in the period this report covers. | |
| 85 | China Construction Bank (London) Ltd | ||
| 86 | China Construction Bank Corporation London Branch | ||
| 87 | China Merchants Bank Co Ltd | ||
| 88 | Chorley & District Building Society | ||
| 89 | CIMB Bank Berhad - London Branch | ||
| 90 | Citadel Securities (Europe) Ltd | ||
| 91 | Citi | ||
| 92 | ClearBank Limited | ||
| 93 | Clearstream Banking S.A. | ||
| 94 | Close Brothers Group plc | ||
| 95 | Commerzbank AG | ||
| 96 | Commonwealth Bank of Australia, The | ||
| 97 | Commonwealth Trade Bank plc, The | ||
| 98 | Co-operative Bank plc, The | ||
| 99 | Coventry Building Society | ||
| 100 | Crédit Agricole Group | ||
| 101 | Crédit Industriel et Commercial Group | Crédit Industriel et Commercial and Banque Transatlantique SA London Branch | |
| 102 | Credit Suisse | ||
| 103 | Crown Agents Bank Limited | ||
| 104 | Cumberland Building Society | ||
| 105 | Cynergy Bank Ltd | ||
| 106 | Daiwa Capital Markets Europe Limited | Daiwa Corporate Advisory Limited, Daiwa Corporate Advisory Holdings Limited and Daiwa Asset Management (Europe) Ltd | |
| 107 | Danske Bank A/S | Northern Bank Ltd | |
| 108 | Darlington Building Society | ||
| 109 | DBS Bank Limited | ||
| 110 | DekaBank Deutsche Girozentrale | ||
| 111 | Deutsche Bank AG | ||
| 112 | Deutsche Pfandbriefbank AG | ||
| 113 | DNB Bank ASA | ||
| 114 | Dudley Building Society | ||
| 115 | DVB Bank SE | ||
| 116 | DZ Bank | ||
| 117 | Earl Shilton Building Society | ||
| 118 | Ecology Building Society | ||
| 119 | EFG Private Bank Limited | ||
| 120 | Elavon Financial Services Designated Activity Company | ||
| 121 | Emirates NBD Bank (P.J.S.C) | ||
| 122 | Erste Group Bank AG - London Branch | ||
| 123 | Eurobank Private Bank Luxembourg S.A. London Branch | ||
| 124 | Europe Arab Bank plc | ||
| 125 | Export-Import Bank of India | ||
| 126 | FBN Bank (UK) Limited | ||
| 127 | FCE Bank plc | ||
| 128 | FCMB Bank (UK) Limited | ||
| 129 | First Abu Dhabi Bank P.J.S.C | ||
| 130 | First Commercial Bank - London Branch | ||
| 131 | FirstRand | ||
| 132 | Furness Building Society | ||
| 133 | Gatehouse Bank plc | ||
| 134 | Ghana International Bank plc | ||
| 135 | Goldman Sachs | ||
| 136 | Guaranty Trust Bank (UK) Limited | ||
| 137 | Gulf International Bank (UK) Limited | ||
| 138 | Gulf International Bank BSC (London Branch) | ||
| 139 | Habib Bank Zurich plc | ||
| 140 | Haitong Bank, S.A | ||
| 141 | Hampden & Co plc | ||
| 142 | Hampshire Trust Bank plc | ||
| 143 | Handelsbanken Plc | Svenska Handelsbanken AB (publ) ceased trading before 31 March 2020, and the principal adopter is Handelsbanken Plc | |
| 144 | Hanley Economic Building Society | ||
| 145 | Harpenden Building Society | ||
| 146 | Hauck & Aufhauser Privatbankiers AG | ||
| 147 | Havin Bank Limited | ||
| 148 | HBL UK Banking Group | Habib Allied Holding Limited, Habibsons Bank Ltd | |
| 149 | Hinckley & Rugby Building Society | ||
| 150 | HSBC Holdings plc | ||
| 151 | Hua Nan Commercial Bank Ltd - London Branch | ||
| 152 | ICBC (London) Plc | ||
| 153 | ICBC Ltd London Branch | ||
| 154 | ICBC Standard Bank plc | ||
| 155 | ICICI Bank UK Limited | ||
| 156 | Ikano Bank AB | ||
| 157 | IKB Deutsche Industriebank AG London Branch | ||
| 158 | Industrial and Commercial Bank of China Ltd ICBC | ||
| 159 | Industrial Bank of Korea - London Branch | ||
| 160 | ING | ||
| 161 | Intesa Sanpaolo Private Bank (Suisse) Morval SA (London Branch) | Intesa Sanpaolo Private Bank (Suisse) Morval SA (London Branch) adopted the Code in the period this report covers. | |
| 162 | Intesa Sanpaolo S.p.A. - London Branch | ||
| 163 | Investec plc | ||
| 164 | Ipswich Building Society | ||
| 165 | Itau BBA International plc | ||
| 166 | Jefferies International Limited | ||
| 167 | Joh. Berenberg, Gossler & Co. KG | ||
| 168 | John Deere Bank S.A. | ||
| 169 | Jordan International Bank plc | ||
| 170 | JP Morgan | ||
| 171 | Julian Hodge Bank Limited | ||
| 172 | KAS Bank NV | ||
| 173 | KBC UK Banking Group | KBC Financial Products Ltd, KBC Bank NV - London Branch and KBC Investments Ltd | |
| 174 | KEB Hana Bank | ||
| 175 | Kexim Bank (UK) Limited | ||
| 176 | KfW IPEX-Bank GmbH - London Branch | ||
| 177 | Kingdom Bank Limited | ||
| 178 | Klarna AB | Klarna AB adopted the Code in the period this report covers. | |
| 179 | Kookmin Bank Co Ltd London Branch | ||
| 180 | Korea Development Bank - London Branch, The | ||
| 181 | Landesbank Baden-Wϋrttemberg | ||
| 182 | Landesbank Hessen-Thüringen Girozentrale (London Branch) | ||
| 183 | Leeds Building Society | ||
| 184 | Leek United Building Society | ||
| 185 | Lenlyn Holdings plc | R Raphael and Sons plc | |
| 186 | Lloyds Banking Group plc | Lloyds Bank plc and Bank of Scotland plc (including Halifax) | |
| 187 | Lombard Odier (Europe) SA | ||
| 188 | Loughborough Building Society | ||
| 189 | Macquarie Group | ||
| 190 | MainFirst Bank AG | ||
| 191 | Malayan Banking Berhad | ||
| 192 | Manchester Building Society | ||
| 193 | Mansfield Building Society | ||
| 194 | Market Harborough Building Society | ||
| 195 | Marsden Building Society | ||
| 196 | Mashreq Bank Psc - London branch | ||
| 197 | Masthaven Ltd | ||
| 198 | Mediobanca- Banca di Credito - London branch | ||
| 199 | Mega International Commercial Bank - London Branch | ||
| 200 | Melli Bank plc | ||
| 201 | Melton Mowbray Building Society | ||
| 202 | Methodist Chapel Aid Limited | ||
| 203 | Metro Bank plc | ||
| 204 | Mirabaud and Cie (Europe) SA UK Branch | ||
| 205 | Mitsubishi UFJ Financial Group | Mitsubishi UFJ Securities International plc, The MUFG Bank Ltd, Mitsubishi UFJ Trust & Banking Corporation - London Branch, Mitsubishi UFJ Trust International Limited and Mitsubishi UFJ Asset Management (UK) Ltd | |
| 206 | Mizrahi Tefahot Bank Limited | ||
| 207 | Mizuho UK Banking Group | Mizuho International plc, Mizuho Bank - London Branch and Mizuho Capital Markets (UK) Ltd | |
| 208 | Monmouthshire Building Society | ||
| 209 | Monzo Bank Ltd | ||
| 210 | Morgan Stanley | ||
| 211 | N26 Bank Gmbh | N26 Bank Gmbh adopted the Code in the period this report covers. | |
| 212 | Nacional Financiera SNC - London Branch | ||
| 213 | National Australia Bank Limited | ||
| 214 | National Bank Financial Inc UK Branch | ||
| 215 | National Bank Of Canada - London Branch | ||
| 216 | National Bank of Egypt (UK) Limited | ||
| 217 | National Bank of Greece UK | National Bank of Greece SA London Branch, NBGI Private Equity Ltd, NBG International Ltd, NBG GP Ltd, NBG Finance plc, NBG Finance (Dollar) plc and NBG Finance (Sterling) plc | |
| 218 | National Bank of Kuwait (International) plc | ||
| 219 | National Counties Building Society | ||
| 220 | Nationwide Building Society | ||
| 221 | Natixis | ||
| 222 | Nedbank | ||
| 223 | Newbury Building Society | ||
| 224 | Newcastle Building Society | ||
| 225 | NIBC Bank NV | ||
| 226 | Noble Grossart Holdings Limited | ||
| 227 | Nomura UK Group | ||
| 228 | NORD/LB Group | NORD/LB Norddeutsche Landesbank Girozentrale and Deutsche Hypothekenbank Aktiengesellschaft | |
| 229 | Nordea Bank Abp | ||
| 230 | Norinchukin Bank - London Branch, The | ||
| 231 | North Lanarkshire Municipal Bank Limited | ||
| 232 | Northern Trust Company, The | ||
| 233 | Nottingham Building Society | ||
| 234 | OakNorth Bank | ||
| 235 | OneSavings Bank plc | ||
| 236 | Oversea-Chinese Banking Corporation - London Branch | ||
| 237 | Oxbury Bank PLC | Oxbury Bank PLC adopted the Code in the period this report covers. | |
| 238 | Paragon Group PLC | ||
| 239 | PCF Bank Limited | ||
| 240 | Penrith Building Society | ||
| 241 | Persia International Bank | ||
| 242 | Philippine National Bank (Europe) plc | ||
| 243 | Pictet & Cie (Europe) S.A., London Branch | ||
| 244 | Piraeus Bank SA - London Branch | ||
| 245 | Portigon | ||
| 246 | Principality Building Society | ||
| 247 | Progressive Building Society | ||
| 248 | Provident Financial Group | ||
| 249 | PT Bank Negara Indonesia (Persero) Tbk - London Branch | ||
| 250 | Punjab National Bank (International) Limited | ||
| 251 | Qatar National Bank (Q.P.S.C) | ||
| 252 | QIB (UK) plc | ||
| 253 | Rabobank | ||
| 254 | Raiffeisen International Bank AG - London branch | ||
| 255 | Rathbone Brothers plc | ||
| 256 | RCI Banque UK | ||
| 257 | Redwood Bank Ltd | ||
| 258 | Reliance Bank Limited | ||
| 259 | Riyad Bank - London Branch | ||
| 260 | Royal Bank of Canada | ||
| 261 | Royal Bank of Scotland Group plc, The | NatWest Markets plc, National Westminster Bank plc, Ulster Bank Ltd, Coutts and Company, and The Royal Bank of Scotland plc | |
| 262 | Saffron Building Society | ||
| 263 | Sainsbury’s Bank plc | ||
| 264 | Santander | ||
| 265 | Schroders plc | ||
| 266 | Scottish Building Society | ||
| 267 | Secure Trust Bank | ||
| 268 | Shanghai Commercial Bank Limited | ||
| 269 | Shanghai Pudong Development Bank Co Limited | ||
| 270 | Shawbrook Bank Limited | ||
| 271 | Shinhan Bank - London Branch | ||
| 272 | Siemens Bank GmbH | ||
| 273 | Silicon Valley Bank UK Branch | ||
| 274 | Skandinaviska Enskilda Banken AB | ||
| 275 | Skipton Building Society | ||
| 276 | Smith and Williamson Investment Services Ltd | ||
| 277 | Société Générale | Kleinwort Benson | |
| 278 | Sonali Bank (UK) Limited | ||
| 279 | Stafford Railway Building Society | ||
| 280 | Standard Chartered Bank | ||
| 281 | Starling Bank Limited | ||
| 282 | State Bank of India | ||
| 283 | State Bank of India (UK) Limited | ||
| 284 | State Street | ||
| 285 | Sumitomo Mitsui Banking Corporation Europe | ||
| 286 | Sumitomo Mitsui Trust Bank Limited | ||
| 287 | Swansea Building Society | ||
| 288 | Syndicate Bank - London Branch | ||
| 289 | T C Ziraat Bankasi | ||
| 290 | Tandem Bank Limited | ||
| 291 | TD Bank Group | ||
| 292 | Teachers Building Society | ||
| 293 | Tesco Bank | ||
| 294 | Tipton & Coseley Building Society | ||
| 295 | Triodos Bank NV | ||
| 296 | Triodos Bank UK Ltd | Triodos Bank UK Ltd adopted the Code in the period this report covers. | |
| 297 | TSB Banking Group and Subsidiaries (TSB Group) | TSB Banking Group, TSB Bank plc, TSB Scotland Nominees Ltd, TSB Scotland (Investment) Nominees Ltd. | |
| 298 | Turkish Bank (UK) Ltd | ||
| 299 | Turkiye Is Bankasi AS - London Branch | ||
| 300 | UBS AG | ||
| 301 | UniCredit Banking Group | ||
| 302 | Union Bancaire Privée UBP SA | ||
| 303 | Union Bank of India (UK) Limited | ||
| 304 | Union Bank UK plc | ||
| 305 | United Bank for Africa (UK) Limited | ||
| 306 | United National Bank Limited | ||
| 307 | United Overseas Bank Limited | ||
| 308 | United Trust Bank Limited | ||
| 309 | Unity Trust Bank plc | ||
| 310 | Vernon Building Society | ||
| 311 | Virgin Money | Clydesdale Bank PLC, Yorkshire Bank | |
| 312 | Volkswagen bank GMBH | ||
| 313 | VTB Capital plc | ||
| 314 | Weatherbys Bank Limited | ||
| 315 | Wells Fargo & Co | ||
| 316 | Wesleyan Bank Limited | ||
| 317 | West Bromwich Building Society | ||
| 318 | Western Union International Bank Gmbh | ||
| 319 | Westpac Banking Corp - London | ||
| 320 | Woori Bank - London Branch | ||
| 321 | Wyelands Bank plc | ||
| 322 | Yorkshire Building Society | ||
| 323 | Zenith Bank (UK) Limited | ||
| 324 | Zopa Bank Limited |
Banks that are no longer adopters of the Code
| Principal Name | Comment |
|---|---|
| Agricultural Bank of China (UK) Limited | Agricultural Bank of China (UK) Limited ceased trading before 31 March 2020 |
| Bank of Communications (UK) Limited | Bank of Communications (UK) Limited ceased trading before 31 March 2020 |
| Svenska Handelsbanken AB (publ) | Svenska Handelsbanken AB (publ) ceased trading before 31 March 2020, and the principal adopter is Handelsbanken Plc, now at entry 143 on the list |
| Intesa Sanpaolo Private Banking S.p.A | Intesa Sanpaolo Private Banking S.p.A ceased trading before 31 March 2020 |