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HMRC internal manual

Banking Manual

Banking surcharge: definition of a banking company: contents

  1. BKM402100
    Definition of banking company: introduction
  2. BKM402200
    Definition of banking company: the conditions
  3. BKM402250
    Definition of banking company: residence condition
  4. BKM402300
    Definition of banking company: financial sector condition
  5. BKM402350
    Definition of banking company: deposit taker condition
  6. BKM402375
    Definition of banking company: deposit taker condition – de minimis exclusion
  7. BKM402400
    Definition of banking company: the investment banking condition
  8. BKM402450
    Definition of banking company: relevant regulated activities
  9. BKM402500
    Definition of banking company: excluded entity
  10. BKM402550
    Definition of banking company: excluded entities - insurance
  11. BKM402600
    Definition of banking company: excluded entities - asset management including pension schemes and investment trusts
  12. BKM402650
    Definition of banking company: excluded entities - asset management activities
  13. BKM402675
    Definition of banking company: excluded entities - asset managers who are deposit takers
  14. BKM402700
    Definition of banking company: excluded entities - commodities
  15. BKM402750
    Definition of banking company: excluded entities - spread betting
  16. BKM402775
    Definition of banking company: excluded entities: other companies
  17. BKM402800
    Definition of banking company: excluded entities - companies carrying on a second line of business
  18. BKM402850
    Definition of banking company: excluded entities - companies carrying on a second line of business - example
  19. BKM402900
    Definition of a group for purpose of banking surcharge
  20. BKM402950
    Definition of a group for purpose of banking surcharge - examples