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All banking and building society groups (including relevant non-banking groups) will have a single entity that is responsible for dealing with all aspects of administration relating to the bank levy. This entity is referred to in the legislation as the ‘responsible member�.

The responsible member is established using the following process:

• The group may nominate an entity to be the responsible member provided certain conditions are or will be met at the end of the chargeable period. See BKLM442000.
• If no entity is able to meet the nomination conditions or if there has not been an entity nominated as a responsible member for the chargeable period then the legislation provides a default position setting out who the responsible member will be. Again certain conditions apply. See BKLM443000.
• Where there is no entity nominated, or none which meets the conditions required for either nomination or the default position to apply for a chargeable period, then HMRC will determine the responsible member for that chargeable period. See BKLM444000.