BKM404000 - Banking surcharge: surcharge allowance: contents

  1. BKM404100
    Surcharge allowance: introduction
  2. BKM404150
    Periods straddling 1 April 2023
  3. BKM404200
    Surcharge allowance: banking company not in a group or only banking company in a group
  4. BKM404300
    Surcharge allowance: banking company in a group with more than one banking company
  5. BKM404400
    Surcharge allowance: group nominated company
  6. BKM404500
    Surcharge allowance: group allowance allocation statement
  7. BKM404600
    Surcharge allowance: group allowance allocation statement – time limits
  8. BKM404650
    Surcharge allowance: group allowance allocation statement – impact on time limit for submitting amended company return
  9. BKM404700
    Surcharge allowance: group allowance allocation statement – information required
  10. BKM404750
    Surcharge allowance: group allowance allocation statement – error in a group allowance allocation statement
  11. BKM404800
    Surcharge allowance: information to be included on banking company’s tax return
  12. BKM404850
    Surcharge allowance: information to be included on banking company’s tax return – excessive specification of available allowance