Accounting period for large and very large companies

Anti-avoidance

Asset management activities, meaning

Background

Capital resource condition

Charge

Amount, steps for determination of

Chargeable periods wholly or partly before 1 January 2012

Entities which are not members of groups

Generally

Groups of equities

Joint and several liability

Responsible member

Chargeable equity and liabilities

Assets, meaning

Building societies (not members of groups)

Building society group

Clients' money, liabilities excluded

Currency liabilities, exclusion

Equity, meaning

Excluded equity and liabilities

Financial services compensation scheme liabilities, exclusion

Foreign banking group

Generally

Insurance liabilities (relevant), exclusion

Joint ventures

Liabilities, meaning

Property/plant and equipment (relevant), exclusions

Protected deposits, exclusion

Relevant foreign banks (not members of groups)

Relevant non-banking group

Retirement benefit liabilities (relevant), exclusion

Sovereign repo liabilities, exclusion

Sovereign stock-lending liabilities, exclusion

Tax liabilities (relevant), exclusion

Tier one capital equity and liabilities, exclusion

UK allocated equity and liabilities

UK banking group

UK resident banks (not members of groups)

Chargeable periods, entities which do not prepare financial statements

Collection and management

Corporation tax, ignored for

Costs, no account to be taken of reimbursements

Deductions disallowed

Definitions

Disclosure of information to foreign tax authorities

Double taxation agreements

Double taxation relief

Adjustment of amount payable, action after

Claims

Determining assets and UK assets

Disclosure of information to foreign tax authorities

Equivalent foreign levy allowed as credit

Exchange rates

Generally

Germany

Limits on credit

Priority of credits

Restriction of credit

Time limits for claims

Due and payable

Excluded entity, meaning

Financial statements

Foreign levies

Generally

Germany, double taxation arrangements

Groups covered by

Banking group, meaning

Building society group

Exempt activities condition

Foreign banking group

Relevant non-banking group

UK banking group

High quality liquid assets

Income tax, ignored for

Instalment payments

Introduction

Joint ventures

Liabilities

Long term equity and liabilities

Miscellaneous amendments

Netting agreements

Non-deductible

Payment through corporation tax system

Power to make consequential changes

Rates

Rates for 2016 to 2021

Relevant foreign bank, meaning

Relevant regulated activity, meaning

Residence

Returns

Transitional provisions

UK resident bank, meaning