BPTM0080 - Introduction: relationship with corporation tax and income tax
Paragraph 15 of Schedule 1 to FA 2010
Bank Payroll Tax (BPT) is not deductible for the purposes of corporation tax or income tax.
BPT does not affect the income tax position of either the employee or the employer. See in particular BPTM3020 (relevant remuneration: the general rules: employment income and relevant remuneration).