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HMRC internal manual

Banking Manual

Updates: Banking Manual

2017

published amendments

Bank loss restriction: contents
Updated to show chapter on manual homepage
Bank loss restriction: definition of banking company: contents
Link to BKM team space
Bank compensation restriction: contents
Change to update short title in manual homepage.

published amendments

Banking surcharge: definition of banking company: financial sector condition
Revised to show authorised person as the firm rather than branch in case of EEA treaty firm and non EEA treaty firm. Removed reference to supervision in case of non EEA treaty firm as information was wrong.
Bank loss restriction: definition of banking company: financial sector condition
Revised to show authorised person as the firm rather than branch in case of EEA treaty firm and non EEA treaty firm. Removed reference to supervision in case of non EEA treaty firm as information was wrong.
Bank compensation restriction: definition of banking company: financial sector condition
Corrected information to show authorised person is EEA firm or Non-EEA treaty firm, rather than branch of same. Removed reference to supervisory treatment as not correct to say supervised by home regulator. Actual postion too complex to cover.

published amendments

Bank loss restriction: example of calculation of carried forward reliefs available: contents
remove second 'example' from heading
Page title changed to distinguish from earlier chapter.
Bank loss restriction: example of calculation of carried-forward reliefs available: rules applying for periods from 1 April 2015 to 31 March 2017
heading changed to distinguish from earlier chapter

published amendments

Bank loss restriction: commencement rules: contents
section contents added

published amendments

Banking surcharge: collection and management: banking surcharge – information to be provided when payment is made
Updated to include information about penalties.

published amendments

Bank loss restriction: calculation of carried-forward reliefs available: effect on the availability of other reliefs – an example
Corrected arithmetical error

2018

published amendments

Bank compensation restriction: commencement: role of CCM and HMRC case team
Change from CRM to CCM as requested by Darryl Wall

published amendments

Banking surcharge: collection and management: banking surcharge – information to include in company tax return
Changes made to reflect introduction of CT600 Version 3

published amendments

Bank loss restriction: calculation of carried-forward reliefs available: particular considerations for group and consortium relief under CTA10/PART5
Updated for changes from 1 April 2017
Bank loss restriction: calculation of carried-forward reliefs available: effect on the availability of other reliefs – an example
Updated with changes from 1 April 2017
Bank loss restriction: calculation of carried-forward reliefs available: effect on the availability of other reliefs
Updated with changes from 1 April 2017
Bank loss restriction: calculation of carried-forward reliefs available: where banking company has more than one trade
Updated with changes from 1 April 2017
Bank loss restriction: calculation of carried-forward reliefs available: no impact on claims to double taxation relief
Updated with changes from 1 April 2017
Bank loss restriction: calculation of carried-forward reliefs available: calculation of relevant profit accounting period ended 1/4/15 to 31/3/17 – steps 1 to 4
Updated with changes from 1 April 2017
Bank loss restriction: calculation of carried-forward reliefs available - interaction with calculation of taxable total profits
Updated with changes from 1 April 2017
Bank loss restriction: calculation of carried-forward reliefs available: overview
Updated with changes from 1 April 2017
Bank loss restriction: carried forward reliefs outside the restriction: allowance for building societies - re-allocation of allowance within building society group
Updated with changes from 1 April 2017
Bank loss restriction: carried forward reliefs outside the restriction: allowance for building societies - allocation of allowance within building society group
Updated with changes from 1 April 2017
Bank loss restriction: carried forward reliefs outside the restriction: allowance for building societies: overview
Updated with changes from 1 April 2017
Bank loss restriction: carried forward reliefs outside the restriction: reliefs for new entrant banks
Updated with changes from 1 April 2017
Bank loss restriction: carried forward reliefs outside the restriction: reliefs arising before a company begins relevant regulated activity
Added punctuation
Bank loss restriction: carried forward reliefs outside the restriction: reliefs carried-back from later periods - non-trading deficits
Updated with changes from 1 April 2017
Bank loss restriction: carried forward reliefs outside the restriction: reliefs carried-back from later periods
Updated for changes from 1 April 2017
Bank loss restriction: carried forward reliefs outside the restriction: overview
Updated to include changes from 1 April 2017
Bank loss restriction: carried-forward reliefs to which restriction applies: relevant carried forward losses – normal rules
Updated with changes introduced from 1 April 2017
Bank loss restriction: carried-forward reliefs to which restriction applies: relevant carried forward losses – amount available - pre-1 April 2017
Updated to reflect changes from 1 April 2017
Bank loss restriction: carried-forward reliefs to which restriction applies: introduction
Updated following changes from 1 April 2017
Bank loss restriction: introduction: overview of the legislation – additional features
Updated with changes from 1 April 2017
Bank loss restriction: introduction: overview of legislation
Updated to reflect changes from 1 April 2017

published amendments

Bank loss restriction: commencement rules: contents
Updated to include additional page
Bank loss restriction: example of calculation of carried forward reliefs available: contents
Updated for new page

published amendments

Bank loss restriction: Calculation of carried-forward reliefs available: calculation of relevant profit apes 1/4/15 to 31/3/17 - assumed allocation of relief
Updated title
Bank loss restriction: commencement rules: periods straddling 1 April 2015 or 1 April 2016
Updated title

published amendments

Bank loss restriction: example of calculation of carried-forward reliefs available: rules applying for periods from 1 April 2017
Temporarily removed due to formatting issues
none

published amendments

Bank loss restriction: contents
Order of contents revised
Added BKM305000 to contents page

published amendments

Bank loss restriction: Calculation of carried-forward reliefs available: calculation of relevant profit APs from 1/4/17 – in-year reliefs and qualifying profits
Revisions to clarify carried forward losses

published amendments

Bank loss restriction: example of calculation of carried-forward reliefs available: rules applying for periods from 1 April 2017
formatting issues with table
Trial table spacing

published amendments

Bank loss restriction: example of calculation of carried-forward reliefs available: rules applying for periods from 1 April 2017
removal of comments box
change of table formatting

published amendments

Bank loss restriction: example of calculation of carried-forward reliefs available: rules applying for periods from 1 April 2017
Numbers at point 1 corrected.

published amendments

Bank loss restriction: commencement rules: periods straddling 1 April 2017
change of table formatting