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In the January 2017 public sector finance bulletin we have for the first time introduced a new methodology for the time of recording of Corporation Tax and Bank Corporation Tax Surcharge receipts. In addition to these changes there has also been a modification to the accrual methodology for The Bank Levy to make it consistent with the approach being used for Corporation Tax.

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• Improvements to accruals methodology for Corporation Tax, Bank Corporation Tax Surcharge and the Bank Levy: 2017

  This article explains the methodology behind the improvements made to Accruals Methodology for Corporation Tax, Bank Corporation Tax Surcharge and the Bank Levy introduced in Public Sector Finances bulletin released on 21 February 2017.

Data

• Table A1: Impact on net borrowing of moving to the time adjusted cash recording for corporation tax, bank surcharge and bank levy

  Presents the impact on public sector net borrowing as a result of moving to the time adjusted cash recording for corporation tax, bank surcharge and bank levy for the financial year ending March 2001 to financial year ending March 2016.

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