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HMRC internal manual

Banking Manual

Bank compensation restriction: commencement: role of CCM and HMRC case team

In all cases, we would expect banks to be discussing these issues with their Customer Compliance Manager (CCM) to reach a reasonable result. 

HM Revenue and Customs should not seek to disturb an allocation of expenses simply because it delivers a more favourable outcome to the customer than a strict time apportionment. Equally, HM Revenue and Customs would not expect banks to make the calculation under several methodologies and then choose the one which delivers the most favourable result.