Corporate report
Annex A: List of banks that had adopted the Code at 31 March 2022
Published 8 December 2022
© Crown copyright 2022
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This is a list of banks, building societies and other financial institutions known as ‘banks’ adopting or readopting The Code of Practice on Taxation for Banks at 31 March 2022.
It 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, or
• 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 | Advanced Payment Solutions Limited | Advanced Payment Solutions Limited adopted the Code in the period this report covers. | |
| 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 | Allica Bank Ltd | ||
| 12 | Allied Irish Banks plc Group | AIB Group (UK) plc | |
| 13 | Alpha Bank London Limited | Alpha Bank AE was erroneously removed in last year’s report. | |
| 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 | Banco Bilbao Vizcaya Argentaria SA London Branch | ||
| 21 | Banco Bradesco Europe SA | ||
| 22 | Banco de SAbadell SA - London Branch | ||
| 23 | Banco do Brasil SA - London Branch | ||
| 24 | Bangkok Bank Public Co Ltd | ||
| 25 | Bank Frick & Co AG | ||
| 26 | Bank J. Safra Sarasin (Gibraltar) Ltd | ||
| 27 | Bank Leumi (UK) plc | ||
| 28 | Bank Mandiri (Europe) Ltd | ||
| 29 | Bank of Africa United Kingdom PLC | Previously BMCE Bank International plc | |
| 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 | Banking Circle SA | ||
| 49 | Banque Banorient France | ||
| 50 | Banque Havilland SA | ||
| 51 | Banque Transatlantique | ||
| 52 | Barclays Bank | ||
| 53 | Bath Investment & Building Society | ||
| 54 | BAWAG PSK International | ||
| 55 | Bayerische Landesbank - London Branch | ||
| 56 | Beverley Building Society | ||
| 57 | Birmingham Bank Ltd | ||
| 58 | BNF Bank plc | ||
| 59 | BNP Paribas | ||
| 60 | British Arab Commercial Bank plc | ||
| 61 | Brown Shipley | ||
| 62 | Buckinghamshire Building Society | ||
| 63 | Byblos Bank Europe SA | ||
| 64 | C Hoare & Co | ||
| 65 | CAF Bank | ||
| 66 | Caixabank SA | ||
| 67 | Cambridge & Counties Bank Ltd | ||
| 68 | Cambridge Building Society | ||
| 69 | Canadian Imperial Bank of Commerce | ||
| 70 | Canara Bank | ||
| 71 | Carnegie Investment Bank AB | ||
| 72 | Castle Trust Capital plc | ||
| 73 | Cecabank SA | ||
| 74 | Chang Hwa Commercial Bank Ltd - London Branch | ||
| 75 | Charity Bank Ltd, The | ||
| 76 | Charter Savings Bank | ||
| 77 | Chetwood Financial Ltd | ||
| 78 | Chiba Bank Ltd - London Branch, The | ||
| 79 | China Citic Bank (London Branch) | ||
| 80 | China Construction Bank Corporation London Branch | ||
| 81 | China Merchants Bank Co Ltd | ||
| 82 | Chorley & District Building Society | ||
| 83 | CIMB Bank Berhad - London Branch | ||
| 84 | Citadel Securities (Europe) Ltd | ||
| 85 | Citi | ||
| 86 | ClearBank Ltd | ||
| 87 | Clearstream Banking SA | ||
| 88 | Close Brothers Group plc | ||
| 89 | Clydesdale Bank plc | Virgin Money, Yorkshire Bank | |
| 90 | Commerzbank AG | ||
| 91 | Commonwealth Bank of Australia, The | ||
| 92 | Co-operative Bank plc, The | ||
| 93 | Coventry Building Society | ||
| 94 | Crédit Agricole Group | ||
| 95 | Crédit Industriel et Commercial Group | Crédit Industriel et Commercial and Banque Transatlantique SA London Branch | |
| 96 | Credit Suisse | ||
| 97 | Crown Agents Bank Ltd | ||
| 98 | Cumberland Building Society | ||
| 99 | Cynergy Bank Ltd | ||
| 100 | Daiwa Capital Markets Europe Ltd | Daiwa Corporate Advisory Ltd, Daiwa Corporate Advisory Holdings Ltd and Daiwa Asset Management (Europe) Ltd | |
| 101 | Danske Bank A/S | Northern Bank Ltd | |
| 102 | Darlington Building Society | ||
| 103 | DBS Bank Ltd | ||
| 104 | DekaBank Deutsche Girozentrale | ||
| 105 | Deutsche Bank AG | ||
| 106 | Deutsche Pfandbriefbank AG | ||
| 107 | DF Capital Bank Ltd | ||
| 108 | DNB Bank ASA | ||
| 109 | Dudley Building Society | ||
| 110 | DVB Bank SE | ||
| 111 | DZ Bank | ||
| 112 | Earl Shilton Building Society | ||
| 113 | Ecology Building Society | ||
| 114 | EFG Private Bank Ltd | ||
| 115 | Elavon Financial Services Designated Activity Company | ||
| 116 | Emirates NBD Bank (P.J.S.C) | ||
| 117 | Eurobank Private Bank Luxembourg SA London Branch | ||
| 118 | Europe Arab Bank plc | ||
| 119 | Export-Import Bank of India | ||
| 120 | FBN Bank (UK) Ltd | ||
| 121 | FCE Bank plc | ||
| 122 | FCMB Bank (UK) Ltd | ||
| 123 | First Abu Dhabi Bank P.J.S.C | ||
| 124 | First Commercial Bank - London Branch | ||
| 125 | FirstRand | ||
| 126 | Furness Building Society | ||
| 127 | Gatehouse Bank plc | ||
| 128 | GH Vive Limited | Previously GH Bank Ltd | |
| 129 | Ghana International Bank plc | ||
| 130 | Goldman Sachs | ||
| 131 | Guaranty Trust Bank (UK) Ltd | ||
| 132 | Gulf International Bank (UK) Ltd | ||
| 133 | Gulf International Bank BSC (London Branch) | ||
| 134 | Habib Bank Zurich plc | ||
| 135 | Haitong Bank, SA | ||
| 136 | Hampden & Co plc | ||
| 137 | Hampshire Trust Bank plc | ||
| 138 | Handelsbanken plc | ||
| 139 | Hanley Economic Building Society | ||
| 140 | Harpenden Building Society | ||
| 141 | Hauck & Aufhauser Privatbankiers AG | ||
| 142 | Havin Bank Ltd | ||
| 143 | HBL UK Banking Group | Habib Allied Holding Ltd | |
| 144 | Hinckley & Rugby Building Society | ||
| 145 | HSBC Holdings plc | ||
| 146 | Hua Nan Commercial Bank Ltd - London Branch | ||
| 147 | ICBC (London) plc | ||
| 148 | ICBC Ltd London Branch | ||
| 149 | ICBC Standard Bank plc | ||
| 150 | ICICI Bank UK Ltd | ||
| 151 | IFAST Global Bank Limited | Previously BFC Bank Ltd | |
| 152 | Ikano Bank AB | ||
| 153 | Industrial and Commercial Bank of China Ltd ICBC | ||
| 154 | Industrial Bank of Korea - London Branch | ||
| 155 | ING | ||
| 156 | Intesa Sanpaolo S.p.A. - London Branch | ||
| 157 | Investec plc | ||
| 158 | Itau BBA International plc | ||
| 159 | Jefferies International Ltd | ||
| 160 | JN Bank UK Ltd | ||
| 161 | John Deere Bank SA | ||
| 162 | Jordan International Bank plc | ||
| 163 | JP Morgan | ||
| 164 | Julian Hodge Bank Ltd | ||
| 165 | KBC UK Banking Group | KBC Financial Products Ltd, KBC Bank NV - London Branch and KBC Investments Ltd | |
| 166 | KEB Hana Bank | ||
| 167 | Kexim Bank (UK) Ltd | ||
| 168 | KfW IPEX-Bank GmbH - London Branch | ||
| 169 | Kingdom Bank Ltd | ||
| 170 | Klarna AB | ||
| 171 | Kookmin Bank Co Ltd London Branch | ||
| 172 | Korea Development Bank - London Branch, The | ||
| 173 | Kroo Limited | Kroo Limited adopted the Code in the period this report covers. | |
| 174 | Landesbank Baden-Württemberg | ||
| 175 | Landesbank Hessen-Thüringen Girozentrale (London Branch) | ||
| 176 | Leeds Building Society | ||
| 177 | Leek United Building Society | ||
| 178 | LHV Bank | ||
| 179 | Lloyds Banking Group plc | Lloyds Bank plc and Bank of Scotland plc (including Halifax) | |
| 180 | Lombard Odier (Europe) SA | ||
| 181 | Loughborough Building Society | ||
| 182 | Macquarie Group | ||
| 183 | Malayan Banking Berhad | ||
| 184 | Manchester Building Society | ||
| 185 | Mansfield Building Society | ||
| 186 | Market Harborough Building Society | ||
| 187 | Marsden Building Society | ||
| 188 | Mashreq Bank Psc - London branch | ||
| 189 | Masthaven Name Ltd | Previously Masthaven Bank Limited | |
| 190 | Mediobanca- Banca di Credito - London branch | ||
| 191 | Mega International Commercial Bank - London Branch | ||
| 192 | Melli Bank plc | ||
| 193 | Melton Mowbray Building Society | ||
| 194 | Methodist Chapel Aid Ltd | ||
| 195 | Metro Bank plc | ||
| 196 | Mirabaud and Cie (Europe) SA UK Branch | ||
| 197 | 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 | |
| 198 | Mizrahi Tefahot Bank Ltd | ||
| 199 | Mizuho UK Banking Group | Mizuho International plc, Mizuho Bank - London Branch and Mizuho Capital Markets (UK) Ltd | |
| 200 | Monmouthshire Building Society | ||
| 201 | Monzo Bank Ltd | ||
| 202 | Morgan Stanley | ||
| 203 | N26 Bank Gmbh | ||
| 204 | Nacional Financiera SNC - London Branch | ||
| 205 | National Australia Bank Ltd | ||
| 206 | National Bank Financial Inc UK Branch | ||
| 207 | National Bank of Canada - London Branch | ||
| 208 | National Bank of Egypt (UK) Ltd | ||
| 209 | 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 | |
| 210 | National Bank of Kuwait (International) plc | ||
| 211 | National Counties Building Society | ||
| 212 | Nationwide Building Society | ||
| 213 | Natixis | ||
| 214 | NatWest Group | ||
| 215 | Nedbank | ||
| 216 | Newbury Building Society | ||
| 217 | Newcastle Building Society | ||
| 218 | NIBC Bank NV | ||
| 219 | Noble Grossart Holdings Ltd | ||
| 220 | Nomura UK Group | ||
| 221 | NORD/LB Group | NORD/LB Norddeutsche Landesbank Girozentrale and Deutsche Hypothekenbank Aktiengesellschaft | |
| 222 | Nordea Bank Abp | ||
| 223 | Norinchukin Bank - London Branch, The | ||
| 224 | North Lanarkshire Municipal Bank Ltd | ||
| 225 | Northern Trust Company, The | ||
| 226 | Nottingham Building Society | ||
| 227 | OakNorth Bank | ||
| 228 | OneSavings Bank plc | ||
| 229 | Oversea-Chinese Banking Corporation - London Branch | ||
| 230 | Oxbury Bank plc | ||
| 231 | Paragon Banking Group plc | ||
| 232 | PCF Bank Ltd | ||
| 233 | Penrith Building Society | ||
| 234 | Persia International Bank | ||
| 235 | Philippine National Bank (Europe) plc | ||
| 236 | Pictet & Cie (Europe) SA, London Branch | ||
| 237 | Piraeus Bank SA - London Branch | ||
| 238 | Portigon | ||
| 239 | Principality Building Society | ||
| 240 | Progressive Building Society | ||
| 241 | Provident Financial Group | ||
| 242 | PT Bank Negara Indonesia (Persero) Tbk - London Branch | ||
| 243 | Punjab National Bank (International) Ltd | ||
| 244 | Qatar National Bank (Q.P.S.C) | ||
| 245 | QIB (UK) plc | ||
| 246 | Rabobank | ||
| 247 | Raiffeisen International Bank AG - London branch | ||
| 248 | Rathbone Brothers plc | ||
| 249 | RCI Bank UK Ltd | ||
| 250 | Recognise Bank Limited | Recognise Bank Limited adopted the Code in the period this report covers. | |
| 251 | Redwood Bank Ltd | ||
| 252 | Reliance Bank Ltd | ||
| 253 | Riyad Bank - London Branch | ||
| 254 | Royal Bank of Canada | ||
| 255 | Saffron Building Society | ||
| 256 | Sainsbury’s Bank plc | ||
| 257 | Santander | ||
| 258 | Schroders plc | ||
| 259 | Scottish Building Society | ||
| 260 | Secure Trust Bank | ||
| 261 | Shanghai Commercial Bank Ltd | ||
| 262 | Shanghai Pudong Development Bank Co Ltd | ||
| 263 | Shawbrook Bank Ltd | ||
| 264 | Shinhan Bank - London Branch | ||
| 265 | Siemens Bank GmbH | ||
| 266 | Silicon Valley Bank UK Branch | ||
| 267 | Skandinaviska Enskilda Banken AB | ||
| 268 | Skipton Building Society | ||
| 269 | SMBC Bank international plc | ||
| 270 | Société Générale | Kleinwort Benson | |
| 271 | Sonali Bank (UK) Ltd | ||
| 272 | Stafford Railway Building Society | ||
| 273 | Standard Chartered Bank | ||
| 274 | Starling Bank Ltd | ||
| 275 | State Bank of India | ||
| 276 | State Bank of India (UK) Ltd | ||
| 277 | State Street | ||
| 278 | Stifel Europe Bank AG | ||
| 279 | Suffolk Building Society | Previously Ipswich Building Society | |
| 280 | Sumitomo Mitsui Trust Bank Ltd | ||
| 281 | Swansea Building Society | ||
| 282 | T C Ziraat Bankasi | ||
| 283 | Tandem Bank Ltd | ||
| 284 | TD Bank Group | ||
| 285 | Teachers Building Society | ||
| 286 | Tesco Bank | ||
| 287 | The CTB Finance plc | ||
| 288 | Tipton & Coseley Building Society | ||
| 289 | Triodos Bank UK Ltd | ||
| 290 | TSB Banking Group and Subsidiaries (TSB Group) | TSB Banking Group, TSB Bank plc, TSB Scotland Nominees Ltd, TSB Scotland (Investment) Nominees Ltd. | |
| 291 | Turkish Bank (UK) Ltd | ||
| 292 | Turkiye Is Bankasi AS - London Branch | ||
| 293 | UBS AG | ||
| 294 | UniCredit Banking Group | ||
| 295 | Union Bancaire Privée UBP SA | ||
| 296 | Union Bank of India (UK) Ltd | ||
| 297 | Union Bank UK plc | ||
| 298 | United Bank for Africa (UK) Ltd | ||
| 299 | United National Bank Ltd | ||
| 300 | United Overseas Bank Ltd | ||
| 301 | United Trust Bank Ltd | ||
| 302 | Unity Trust Bank plc | ||
| 303 | Vernon Building Society | ||
| 304 | VTB Capital plc | ||
| 305 | Weatherbys Bank Ltd | ||
| 306 | Wells Fargo & Co | ||
| 307 | Wesleyan Bank Ltd | ||
| 308 | West Bromwich Building Society | ||
| 309 | Western Union International Bank Gmbh | ||
| 310 | Westpac Banking Corp - London | ||
| 311 | Woori Bank - London Branch | ||
| 312 | Wyelands Bank plc | ||
| 313 | Yorkshire Building Society | ||
| 314 | Zenith Bank (UK) Ltd | ||
| 315 | Zopa Bank Ltd |
Banks that are no longer adopters of the Code
| Principal name | Adoption includes | Comment | |
|---|---|---|---|
| 1 | ADIB (UK) Ltd | ADIB (UK) Ltd ceased all banking activity before 31 March 2022. | |
| 2 | Alliance Trust plc | Alliance Trust plc ceased all banking activity before 31 March 2022. | |
| 3 | Banca March (Spain) - London Branch | Banca March (Spain) - London Branch ceased trading before 31 March 2022 | |
| 4 | Bank Vontobel Europe AG | Bank Vontobel Europe AG ceased trading before 31 March 2022. | |
| 5 | Caixa Geral De Depositos SA - London Branch | Caixa Geral De Depositos SA - London Branch ceased trading before 31 March 2022. | |
| 6 | China Citic UK Branch | China Citic UK Branch has erroneously listed twice in previous reports. This duplication has been removed in the 2022 report. | |
| 7 | China Construction Bank (London) Ltd | China Construction Bank (London) Ltd ceased all banking activity before 31 March 2022. All banking activities are in ‘China Construction Bank Corporation London Branch.’ | |
| 8 | Erste Group Bank AG - London Branch | Erste Group Bank AG - London Branch ceased trading before 31 March 2022. | |
| 9 | IKB Deutsche Industriebank AG London Branch | IKB Deutsche Industriebank AG London Branch ceased all banking activity before 31 March 2022. | |
| 10 | Intesa Sanpaolo Private Bank (Suisse) Morval SA (London Branch) | Intesa Sanpaolo Private Bank (Suisse) Morval SA (London Branch) ceased trading before 31 March 2022. | |
| 11 | Joh. Berenberg, Gossler & Co. KG | Joh. Berenberg, Gossler & Co. KG (London Branch) ceased all banking activity before 31 March 2022. | |
| 12 | KAS Bank NV | Kas Bank NV ceased all banking activity before 31 March 2022. | |
| 13 | Volkswagen bank GMBH | Volkswagen bank GMBH - London Branch ceased trading before 31 March 2022. |