Chapter BKM404800
Published date | 19 July 2017 |
Record Number | BKM404800 |
A banking company must specify its surcharge allowance for its accounting period in its tax return.
- For a banking company that is not part of a group or is the only banking company in a group see BKM404200 for details of how the allowance is computed. If the banking company does not have any CFC chargeable profits, this is the allowance which should be specified in its tax return.
- For a banking company that, throughout its accounting period, is part of a group with more than one banking company, its surcharge allowance will be the amount shown on the group allowance allocation statement or statements which cover that accounting period (BKM404500). If the banking company does not have any CFC chargeable profits, this is the allowance which should be specified in its tax return.
- For a banking company that is part of a group with more than one banking company for only part of its...
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