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HMRC internal manual

Bank Levy Manual

Chargeable equity and liabilities: relevant foreign banks: attribution of chargeable equity and liabilities to a branch: background

Paragraphs 23 - 27 of Schedule 19

This part of the guidance looks at the process of determining, for the purposes of the bank levy, the attributable UK chargeable equity and liabilities of a relevant foreign bank.

A relevant foreign bank is a foreign bank that trades in the UK through a permanent establishment (a UK branch).