Corporate report
Annex A: List of banks that had adopted the code as of 31 March 2021
Published 9 December 2021
© Crown copyright 2021
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/the-code-of-practice-on-taxation-for-banks-annual-report-2021/annex-a-list-of-banks-that-had-adopted-the-code-as-of-31-march-2021
This annex is part of The Code of Practice on Taxation for Banks - Annual Report 2021.
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 (‘the Code’) at 31 March 2021.
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) Ltd | ||||||||||||
| 6 | Agricultural Bank of China Ltd London Branch | ||||||||||||
| 7 | Ahli United Bank plc | ||||||||||||
| 8 | Al Rayan Bank | ||||||||||||
| 9 | Aldermore Bank plc | ||||||||||||
| 10 | Allfunds Bank SA | ||||||||||||
| 11 | Alliance Trust plc | ||||||||||||
| 12 | Allica Bank Ltd | ||||||||||||
| 13 | Allied Irish Banks plc Group | AIB Group (UK) plc | |||||||||||
| 14 | ANZ Banking Group | ||||||||||||
| 15 | Arab National Bank | ||||||||||||
| 16 | Arbuthnot Banking Group plc | ||||||||||||
| 17 | Atom Bank plc | ||||||||||||
| 18 | Axis Bank UK Ltd | ||||||||||||
| 19 | B B Securities Ltd | ||||||||||||
| 20 | Banca March (Spain) - London Branch | ||||||||||||
| 21 | Banco Bilbao Vizcaya Argentaria SA London Branch | ||||||||||||
| 22 | Banco Bradesco Europe SA | ||||||||||||
| 23 | Banco de SAbadell SA - London Branch | ||||||||||||
| 24 | Banco do Brasil SA - London Branch | ||||||||||||
| 25 | Bangkok Bank Public Co Ltd | ||||||||||||
| 26 | Bank Frick & Co AG | ||||||||||||
| 27 | Bank J. Safra Sarasin (Gibraltar) Ltd | ||||||||||||
| 28 | Bank Leumi (UK) plc | ||||||||||||
| 29 | Bank Mandiri (Europe) Ltd | ||||||||||||
| 30 | Bank of America Group | ||||||||||||
| 31 | Bank of Baroda | ||||||||||||
| 32 | Bank of Baroda (UK) Ltd | ||||||||||||
| 33 | Bank of Beirut (UK) Ltd | ||||||||||||
| 34 | Bank of Ceylon (UK) Ltd | ||||||||||||
| 35 | Bank of China | ||||||||||||
| 36 | Bank of Communications Co Ltd London Branch | ||||||||||||
| 37 | Bank of East Asia Ltd | ||||||||||||
| 38 | Bank of India | ||||||||||||
| 39 | Bank of Ireland | ||||||||||||
| 40 | Bank of London and The Middle East plc | ||||||||||||
| 41 | Bank of Montreal | ||||||||||||
| 42 | Bank of New York Mellon (UK Group) | ||||||||||||
| 43 | Bank of Nova Scotia, The | ||||||||||||
| 44 | Bank of Taiwan - London Branch | ||||||||||||
| 45 | Bank of the Philippine Islands (Europe) plc | ||||||||||||
| 46 | Bank Saderat plc | ||||||||||||
| 47 | Bank Sepah International plc | ||||||||||||
| 48 | Bank Vontobel Europe AG | ||||||||||||
| 49 | Banking Circle SA | Banking Circle SA adopted the Code in the period this report covers. | |||||||||||
| 50 | Banque Banorient France | ||||||||||||
| 51 | Banque Havilland SA | ||||||||||||
| 52 | Banque Transatlantique | ||||||||||||
| 53 | Barclays Bank | ||||||||||||
| 54 | Bath Investment & Building Society | ||||||||||||
| 55 | BAWAG PSK International | ||||||||||||
| 56 | Bayerische Landesbank - London Branch | ||||||||||||
| 57 | Beverley Building Society | ||||||||||||
| 58 | BFC Bank Ltd | ||||||||||||
| 59 | Birmingham Bank Ltd | ||||||||||||
| 60 | BMCE Bank International plc | ||||||||||||
| 61 | BNF Bank plc | BNF Bank plc adopted the Code in the period this report covers. | |||||||||||
| 62 | BNP Paribas | ||||||||||||
| 63 | British Arab Commercial Bank plc | ||||||||||||
| 64 | Brown Shipley | ||||||||||||
| 65 | Buckinghamshire Building Society | ||||||||||||
| 66 | Byblos Bank Europe SA | ||||||||||||
| 67 | C Hoare & Co | ||||||||||||
| 68 | CAF Bank | ||||||||||||
| 69 | Caixa Geral De Depositos SA - London Branch | ||||||||||||
| 70 | Caixabank SA | ||||||||||||
| 71 | Cambridge & Counties Bank Ltd | ||||||||||||
| 72 | Cambridge Building Society | ||||||||||||
| 73 | Canadian Imperial Bank of Commerce | ||||||||||||
| 74 | Canara Bank | ||||||||||||
| 75 | Carnegie Investment Bank AB | ||||||||||||
| 76 | Castle Trust Capital plc | Castle Trust Capital plc adopted the Code in the period this report covers. | |||||||||||
| 77 | Cecabank SA | ||||||||||||
| 78 | Chang Hwa Commercial Bank Ltd - London Branch | ||||||||||||
| 79 | Charity Bank Ltd, 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 | ||||||||||||
| 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 Ltd | ||||||||||||
| 93 | Clearstream Banking SA | ||||||||||||
| 94 | Close Brothers Group plc | ||||||||||||
| 95 | Clydesdale Bank plc | Virgin Money, Yorkshire Bank | |||||||||||
| 96 | Commerzbank AG | ||||||||||||
| 97 | Commonwealth Bank of Australia, 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 Ltd | ||||||||||||
| 104 | Cumberland Building Society | ||||||||||||
| 105 | Cynergy Bank Ltd | ||||||||||||
| 106 | Daiwa Capital Markets Europe Ltd | Daiwa Corporate Advisory Ltd, Daiwa Corporate Advisory Holdings Ltd and Daiwa Asset Management (Europe) Ltd | |||||||||||
| 107 | Danske Bank A/S | Northern Bank Ltd | |||||||||||
| 108 | Darlington Building Society | ||||||||||||
| 109 | DBS Bank Ltd | ||||||||||||
| 110 | DekaBank Deutsche Girozentrale | ||||||||||||
| 111 | Deutsche Bank AG | ||||||||||||
| 112 | Deutsche Pfandbriefbank AG | ||||||||||||
| 113 | DF Capital Bank Ltd | ||||||||||||
| 114 | DNB Bank ASA | ||||||||||||
| 115 | Dudley Building Society | ||||||||||||
| 116 | DVB Bank SE | ||||||||||||
| 117 | DZ Bank | ||||||||||||
| 118 | Earl Shilton Building Society | ||||||||||||
| 119 | Ecology Building Society | ||||||||||||
| 120 | EFG Private Bank Ltd | ||||||||||||
| 121 | Elavon Financial Services Designated Activity Company | ||||||||||||
| 122 | Emirates NBD Bank (P.J.S.C) | ||||||||||||
| 123 | Erste Group Bank AG - London Branch | ||||||||||||
| 124 | Eurobank Private Bank Luxembourg SA London Branch | ||||||||||||
| 125 | Europe Arab Bank plc | ||||||||||||
| 126 | Export-Import Bank of India | ||||||||||||
| 127 | FBN Bank (UK) Ltd | ||||||||||||
| 128 | FCE Bank plc | ||||||||||||
| 129 | FCMB Bank (UK) Ltd | ||||||||||||
| 130 | First Abu Dhabi Bank P.J.S.C | ||||||||||||
| 131 | First Commercial Bank - London Branch | ||||||||||||
| 132 | FirstRand | ||||||||||||
| 133 | Furness Building Society | ||||||||||||
| 134 | Gatehouse Bank plc | ||||||||||||
| 135 | GH Bank Ltd | GH Bank Ltd adopted the Code in the period this report covers. | |||||||||||
| 136 | Ghana International Bank plc | ||||||||||||
| 137 | Goldman Sachs | ||||||||||||
| 138 | Guaranty Trust Bank (UK) Ltd | ||||||||||||
| 139 | Gulf International Bank (UK) Ltd | ||||||||||||
| 140 | Gulf International Bank BSC (London Branch) | ||||||||||||
| 141 | Habib Bank Zurich plc | ||||||||||||
| 142 | Haitong Bank, SA | ||||||||||||
| 143 | Hampden & Co plc | ||||||||||||
| 144 | Hampshire Trust Bank plc | ||||||||||||
| 145 | Handelsbanken plc | ||||||||||||
| 146 | Hanley Economic Building Society | ||||||||||||
| 147 | Harpenden Building Society | ||||||||||||
| 148 | Hauck & Aufhauser Privatbankiers AG | ||||||||||||
| 149 | Havin Bank Ltd | ||||||||||||
| 150 | HBL UK Banking Group | Habib Allied Holding Ltd, Habibsons Bank Ltd | |||||||||||
| 151 | Hinckley & Rugby Building Society | ||||||||||||
| 152 | HSBC Holdings plc | ||||||||||||
| 153 | Hua Nan Commercial Bank Ltd - London Branch | ||||||||||||
| 154 | ICBC (London) plc | ||||||||||||
| 155 | ICBC Ltd London Branch | ||||||||||||
| 156 | ICBC Standard Bank plc | ||||||||||||
| 157 | ICICI Bank UK Ltd | ||||||||||||
| 158 | Ikano Bank AB | ||||||||||||
| 159 | IKB Deutsche Industriebank AG London Branch | ||||||||||||
| 160 | Industrial and Commercial Bank of China Ltd ICBC | ||||||||||||
| 161 | Industrial Bank of Korea - London Branch | ||||||||||||
| 162 | ING | ||||||||||||
| 163 | Intesa Sanpaolo Private Bank (Suisse) Morval SA (London Branch) | ||||||||||||
| 164 | Intesa Sanpaolo S.p.A. - London Branch | ||||||||||||
| 165 | Investec plc | ||||||||||||
| 166 | Ipswich Building Society | ||||||||||||
| 167 | Itau BBA International plc | ||||||||||||
| 168 | Jefferies International Ltd | ||||||||||||
| 169 | JN Bank UK Ltd | JN Bank UK Ltd adopted the Code in the period this report covers. | |||||||||||
| 170 | Joh. Berenberg, Gossler & Co. KG | ||||||||||||
| 171 | John Deere Bank SA | ||||||||||||
| 172 | Jordan International Bank plc | ||||||||||||
| 173 | JP Morgan | ||||||||||||
| 174 | Julian Hodge Bank Ltd | ||||||||||||
| 175 | KAS Bank NV | ||||||||||||
| 176 | KBC UK Banking Group | KBC Financial Products Ltd, KBC Bank NV - London Branch and KBC Investments Ltd | |||||||||||
| 177 | KEB Hana Bank | ||||||||||||
| 178 | Kexim Bank (UK) Ltd | ||||||||||||
| 179 | KfW IPEX-Bank GmbH - London Branch | ||||||||||||
| 180 | Kingdom Bank Ltd | ||||||||||||
| 181 | Klarna AB | ||||||||||||
| 182 | Kookmin Bank Co Ltd London Branch | ||||||||||||
| 183 | Korea Development Bank - London Branch, The | ||||||||||||
| 184 | Landesbank Baden-Württemberg | ||||||||||||
| 185 | Landesbank Hessen-Thüringen Girozentrale (London Branch) | ||||||||||||
| 186 | Leeds Building Society | ||||||||||||
| 187 | Leek United Building Society | ||||||||||||
| 188 | LHV Bank | LHV Bank adopted the Code in the period this report covers. | |||||||||||
| 189 | Lloyds Banking Group plc | Lloyds Bank plc and Bank of Scotland plc (including Halifax) | |||||||||||
| 190 | Lombard Odier (Europe) SA | ||||||||||||
| 191 | Loughborough Building Society | ||||||||||||
| 192 | Macquarie Group | ||||||||||||
| 193 | Malayan Banking Berhad | ||||||||||||
| 194 | Manchester Building Society | ||||||||||||
| 195 | Mansfield Building Society | ||||||||||||
| 196 | Market Harborough Building Society | ||||||||||||
| 197 | Marsden Building Society | ||||||||||||
| 198 | Mashreq Bank Psc - London branch | ||||||||||||
| 199 | Masthaven Ltd | ||||||||||||
| 200 | Mediobanca- Banca di Credito - London branch | ||||||||||||
| 201 | Mega International Commercial Bank - London Branch | ||||||||||||
| 202 | Melli Bank plc | ||||||||||||
| 203 | Melton Mowbray Building Society | ||||||||||||
| 204 | Methodist Chapel Aid Ltd | ||||||||||||
| 205 | Metro Bank plc | ||||||||||||
| 206 | Mirabaud and Cie (Europe) SA UK Branch | ||||||||||||
| 207 | Mitsubishi UFJ Financial Group | Mitsubishi UFJ Securities International plc, The MUFG Bank Ltd, Mitsubishi UFJ Trust & Banking Corporation - London Branch, Mitsubishi UFJ Trust International Ltd and Mitsubishi UFJ Asset Management (UK) Ltd | |||||||||||
| 208 | Mizrahi Tefahot Bank Ltd | ||||||||||||
| 209 | Mizuho UK Banking Group | Mizuho International plc, Mizuho Bank - London Branch and Mizuho Capital Markets (UK) Ltd | |||||||||||
| 210 | Monmouthshire Building Society | ||||||||||||
| 211 | Monzo Bank Ltd | ||||||||||||
| 212 | Morgan Stanley | ||||||||||||
| 213 | N26 Bank Gmbh | ||||||||||||
| 214 | Nacional Financiera SNC - London Branch | ||||||||||||
| 215 | National Australia Bank Ltd | ||||||||||||
| 216 | National Bank Financial Inc UK Branch | ||||||||||||
| 217 | National Bank Of Canada - London Branch | ||||||||||||
| 218 | National Bank of Egypt (UK) Ltd | ||||||||||||
| 219 | 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 | |||||||||||
| 220 | National Bank of Kuwait (International) plc | ||||||||||||
| 221 | National Counties Building Society | ||||||||||||
| 222 | Nationwide Building Society | ||||||||||||
| 223 | Natixis | ||||||||||||
| 224 | NatWest Group | ||||||||||||
| 225 | Nedbank | ||||||||||||
| 226 | Newbury Building Society | ||||||||||||
| 227 | Newcastle Building Society | ||||||||||||
| 228 | NIBC Bank NV | ||||||||||||
| 229 | Noble Grossart Holdings Ltd | ||||||||||||
| 230 | Nomura UK Group | ||||||||||||
| 231 | NORD/LB Group | NORD/LB Norddeutsche Landesbank Girozentrale and Deutsche Hypothekenbank Aktiengesellschaft | |||||||||||
| 232 | Nordea Bank Abp | ||||||||||||
| 233 | Norinchukin Bank - London Branch, The | ||||||||||||
| 234 | North Lanarkshire Municipal Bank Ltd | ||||||||||||
| 235 | Northern Trust Company, The | ||||||||||||
| 236 | Nottingham Building Society | ||||||||||||
| 237 | OakNorth Bank | ||||||||||||
| 238 | OneSavings Bank plc | ||||||||||||
| 239 | Oversea-Chinese Banking Corporation - London Branch | ||||||||||||
| 240 | Oxbury Bank plc | Oxbury Bank plc adopted the Code in the period this report covers. | |||||||||||
| 241 | Paragon Banking Group plc | ||||||||||||
| 242 | PCF Bank Ltd | ||||||||||||
| 243 | Penrith Building Society | ||||||||||||
| 244 | Persia International Bank | ||||||||||||
| 245 | Philippine National Bank (Europe) plc | ||||||||||||
| 246 | Pictet & Cie (Europe) SA, London Branch | ||||||||||||
| 247 | Piraeus Bank SA - London Branch | ||||||||||||
| 248 | Portigon | ||||||||||||
| 249 | Principality Building Society | ||||||||||||
| 250 | Progressive Building Society | ||||||||||||
| 251 | Provident Financial Group | ||||||||||||
| 252 | PT Bank Negara Indonesia (Persero) Tbk - London Branch | ||||||||||||
| 253 | Punjab National Bank (International) Ltd | ||||||||||||
| 254 | Qatar National Bank (Q.P.S.C) | ||||||||||||
| 255 | QIB (UK) plc | ||||||||||||
| 256 | Rabobank | ||||||||||||
| 257 | Raiffeisen International Bank AG - London branch | ||||||||||||
| 258 | Rathbone Brothers plc | ||||||||||||
| 259 | RCI Bank UK Ltd | RCI Bank UK Ltd adopted the Code in the period this report covers. | |||||||||||
| 260 | Redwood Bank Ltd | ||||||||||||
| 261 | Reliance Bank Ltd | ||||||||||||
| 262 | Riyad Bank - London Branch | ||||||||||||
| 263 | Royal Bank of Canada | ||||||||||||
| 264 | Saffron Building Society | ||||||||||||
| 265 | Sainsbury’s Bank plc | ||||||||||||
| 266 | Santander | ||||||||||||
| 267 | Schroders plc | ||||||||||||
| 268 | Scottish Building Society | ||||||||||||
| 269 | Secure Trust Bank | ||||||||||||
| 270 | Shanghai Commercial Bank Ltd | ||||||||||||
| 271 | Shanghai Pudong Development Bank Co Ltd | ||||||||||||
| 272 | Shawbrook Bank Ltd | ||||||||||||
| 273 | Shinhan Bank - London Branch | ||||||||||||
| 274 | Siemens Bank GmbH | ||||||||||||
| 275 | Silicon Valley Bank UK Branch | ||||||||||||
| 276 | Skandinaviska Enskilda Banken AB | ||||||||||||
| 277 | Skipton Building Society | ||||||||||||
| 278 | SMBC Bank international plc | ||||||||||||
| 279 | Société Générale | Kleinwort Benson | |||||||||||
| 280 | Sonali Bank (UK) Ltd | ||||||||||||
| 281 | Stafford Railway Building Society | ||||||||||||
| 282 | Standard Chartered Bank | ||||||||||||
| 283 | Starling Bank Ltd | ||||||||||||
| 284 | State Bank of India | ||||||||||||
| 285 | State Bank of India (UK) Ltd | ||||||||||||
| 286 | State Street | ||||||||||||
| 287 | Stifel Europe Bank AG | ||||||||||||
| 288 | Sumitomo Mitsui Trust Bank Ltd | ||||||||||||
| 289 | Swansea Building Society | ||||||||||||
| 290 | T C Ziraat Bankasi | ||||||||||||
| 291 | Tandem Bank Ltd | ||||||||||||
| 292 | TD Bank Group | ||||||||||||
| 293 | Teachers Building Society | ||||||||||||
| 294 | Tesco Bank | ||||||||||||
| 295 | The CTB Finance plc | ||||||||||||
| 296 | Tipton & Coseley Building Society | ||||||||||||
| 297 | Triodos Bank UK Ltd | ||||||||||||
| 298 | TSB Banking Group and Subsidiaries (TSB Group) | TSB Banking Group, TSB Bank plc, TSB Scotland Nominees Ltd, TSB Scotland (Investment) Nominees Ltd | |||||||||||
| 299 | Turkish Bank (UK) Ltd | ||||||||||||
| 300 | Turkiye Is Bankasi AS - London Branch | ||||||||||||
| 301 | UBS AG | ||||||||||||
| 302 | UniCredit Banking Group | ||||||||||||
| 303 | Union Bancaire Privée UBP SA | ||||||||||||
| 304 | Union Bank of India (UK) Ltd | ||||||||||||
| 305 | Union Bank UK plc | ||||||||||||
| 306 | United Bank for Africa (UK) Ltd | ||||||||||||
| 307 | United National Bank Ltd | ||||||||||||
| 308 | United Overseas Bank Ltd | ||||||||||||
| 309 | United Trust Bank Ltd | ||||||||||||
| 310 | Unity Trust Bank plc | ||||||||||||
| 311 | Vernon Building Society | ||||||||||||
| 312 | Volkswagen bank GMBH | ||||||||||||
| 313 | VTB Capital plc | ||||||||||||
| 314 | Weatherbys Bank Ltd | ||||||||||||
| 315 | Wells Fargo & Co | ||||||||||||
| 316 | Wesleyan Bank Ltd | ||||||||||||
| 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) Ltd | ||||||||||||
| 324 | Zopa Bank Ltd |
Banks that are no longer adopters of the Code
| Principal Name | Adoption Includes | Comment | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Alpha Bank AE | Alpha Bank AE ceased trading before 31 March 2021. | ||||||||||||
| Banca IMI SpA London branch | Banca IMI SpA London branch ceased trading before 31 March 2021. | ||||||||||||
| Bank Hapoalim BM | Bank Hapoalim BM ceased trading before 31 March 2021. | ||||||||||||
| Lenlyn Holdings plc | R Raphael and Sons plc | Lenlyn Holdings plc ceased all banking activity before 31 March 2021. | |||||||||||
| RCI Banque UK | RCI Banque UK ceased trading before 31 March 2021. | ||||||||||||
| Smith and Williamson Investment Services Ltd | Smith and Williamson Investment Services Ltd ceased all banking activity before 31 March 2021. | ||||||||||||
| Syndicate Bank | Syndicate Bank ceased trading before 31 March 2021. | ||||||||||||
| Triodos Bank NV | Triodos Bank NV ceased trading before 31 March 2021. |