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HMRC internal manual

Bank Levy Manual

Double Taxation Relief: mechanism for providing relief

The specific arrangements for dealing with double taxation arising in respect of the bank levy will need to be agreed by the UK with each foreign country that has an equivalent foreign levy. Given this approach it is possible that the arrangements affording double taxation relief may be dealt with in different ways depending on the specifics of the arrangement reached.

The countries where agreements have been reached are as follows and advice on how double taxation is relieved can be found by selecting the links below:

BKLM740100 - France

BKLM740200 - Germany