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HMRC internal manual

Bank Levy Manual

Collection and management: payment through the Corporation Tax system: allocation of payments

Regulation 6A of The Corporation Tax (Instalment Payments) Regulations 1998 (SI1998/3175) - Allocation of payments

Regulation 6A requires that where there is an underpayment of the total liability of the responsible member any payment for an applicable accounting period is to be treated first as a payment of bank levy liability with any remaining surplus then treated as payment of other Corporation Tax for the applicable accounting period.

This will ensure that bank levy is paid first and that payment under the joint and several liability is only used as a final option.