Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Bank Levy Manual

Chargeable equity and liabilities: relevant entities and groups: relevant foreign banks which are not members of groups

Paragraph 23 of Schedule 19

Where the relevant entity is a relevant foreign bank, that is a foreign bank that operates in the UK through a permanent establishment (a branch), the chargeable equity and liabilities are those allocated to the UK branch as at the end of the chargeable period (see BKLM370000).