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Banking companies: excluded entities

This tax information and impact note applies to banks and building societies within the charge to UK Corporation Tax and Bank Levy.

Last fetched 04 May 2026 · gov.uk

Documents

Banking companies: excluded entities

At a glance

TypePolicy paper

First published16 Mar 2016

Last updated16 Mar 2016

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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