A few further points.
The 50% levy will not be deductible for corporation tax purposes.
It will be payable on 31 August 2010.
Although they are only stated as applying to bonuses awarded or paid before 6 April 2010 one could imagine that date maybe being extended.
It is not just banks – UK resident companies will be caught if they are authorised persons for the purposes of FSMA who accept deposits or whose activities consist in wholly or mainly certain regulated activities such as dealing in investments as principal or agent or arranging deals in investments.
For the levy to apply, the employee’s duties must consist wholly or mainly in certain regulated activities such as accepting deposits, dealing in or arranging transactions in investments and lending money. If any part of his duties are performed in the UK in the year 2009/10 or he or she is UK resident in that time then the whole the bonus will be caught.