BKM101200 - Introduction: Information for banks outside this manual

Banks are affected by legislation outside of the bank specific taxes. Information on some of these can be found below.

Corporate Finance Manual

»Ê¹ÚÌåÓýapp Corporate Finance Manual contains information on:

  • Regulatory framework (CFM14000)
  • Accounting: standards applying to banks under UK GAAP (CFM20000)
  • Accounting: treatment of banks under International Accounting Standards (IAS) (CFM21000)
  • Non-performing loans (CFM21670)
  • Hybrid capital instruments (CFM37800)
  • Building societies (CFM71020)
  • Dormant accounts (CFM71030)
  • Building society transfers of business (CFM71060)
  • Deduction of tax (CFM75100)
  • Interest restriction (CFM97500)

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International Manual

»Ê¹ÚÌåÓýapp International Manual contains information on:

  • Tax credit relief (INTM168000)
  • Controlled Foreign Companies â€� Capital Requirements in the Banking Sector (INTM207600)
  • UK subsidiaries of foreign banks and foreign banks trading in the UK through permanent establishments (INTM267500+).
  • »Ê¹ÚÌåÓýapp attribution of capital to foreign banking permanent establishments in the UK (INTM267700).

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Savings and Investment Manual

»Ê¹ÚÌåÓýapp Savings and Investment Manual contains information on: