SCHEDULES
SCHEDULE 1Bank payroll tax
Part 2Collection and management of tax
Content etc of return
19
1
HMRC may publish requirements as to—
a
the information to be contained in bank payroll tax returns,
b
the form in which they must be made,
c
the manner in which they must be delivered, and
d
the documents to be delivered with them.
2
A bank payroll tax return must include—
a
an assessment (a “self-assessment”) of the amount of bank payroll tax payable by the taxable company on the basis of the information contained in it, and
b
a declaration by the person making it that, to the best of that person's knowledge, it is correct and complete.