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HMRC internal manual

Bank Levy Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 10 July 2018, see all updates

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1. Contents
2. BKLM100000

Introduction: contents

1. BKLM110000

   About this manual
2. BKLM120000

   Abbreviations used
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   Definitions
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   Background to the bank levy
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   Structure: contents
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   The rate of the bank levy
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   Relationship with Corporation Tax and Income Tax
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   Anti-avoidance
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   Double Taxation Relief

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