CONSULT.ClosedConsultation · gov.uk

Strengthening the Code of Practice on taxation for banks

Comments are sought on the HMRC governance process around determining non-compliance with the Code and the nature of the report to be published by HMRC.

Last fetched 03 May 2026 · gov.uk

Detail

The Code was introduced in 2009 and strengthened by the Government in 2010. The Government feels it is now time to further strengthen the Code to ensure that the Code remains as effective as possible for the future.

Documents

Strengthening the Code of Practice on taxation for banksapplication/pdf Summary of responsesapplication/pdf Strengthening the Code of Practice on taxation for banks: techical noteapplication/pdf Strengthening the Code of Practice on taxation for banks: small banks and building societiesapplication/pdf