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HMRC internal manual

Corporate Finance Manual

Introduction to the Corporate Finance Manual: converting from the old Banking Manual

The old Banking Manual (BAM)

The table below gives a general indication of the destination of the main sections of the old BAM. Note, however, that you will not be able to locate the old BAM material in much the same form as it was because the new location consists of rewritten, updated or new material which does not necessarily replicate the old BAM chapters.

Subject Old BAM New location
Regulatory framework 12000 CFM14000
Accounting: standards applying to banks under UK GAAP 21000 CFM20000
Accounting: treatment of banks under International Accounting Standards (IAS) 22000 CFM21000
UK subsidiaries of foreign banks and foreign banks trading in the UK through a permanent establishment 31000 INTM267600
The attribution of capital to foreign banking permanent establishments in the UK 32000 INTM267700
Tax credit relief 33000 INTM168000
Non-performing loans 36000 CFM21670
Dormant accounts 38000 CFM71030
Deduction of tax 44000 CFM75100