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HMRC internal manual

Banking Manual

Banking surcharge: collection and management: banking surcharge – information to include in company tax return

The amount of banking surcharge due should be reported in the Bank Surcharge payable box (box 496) on the Company Tax Return (CT600 Version 3) and included in box 500 for the total CFC tax, bank levy and bank surcharge due.

The banking company must specify its surcharge allowance (BKM404800) for the return period.  This information should be included in the tax computation accompanying the return.  

The CT600B supplementary page should be used to record the banking company’s CFC chargeable profits, if any and the tax on those chargeable profits.   The banking company must specify how much of its surcharge allowance is taken into account in arriving at the tax due on its chargeable profits.  This information should be included in the tax computation accompanying the return (BKM403200).