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HMRC internal manual

Bank Levy Manual

Chargeable equity and liabilities: de minimis limit for equity and liabilities: introduction

Paragraphs 17(18) - (19) and paragraphs 19(15) - (16) of Schedule 19

To reduce the overall compliance burden on foreign banking groups and relevant non-banking groups the equity and liabilities of some small entities may be excluded from the aggregation process in determining the bank levy charge.