High earners (COR015)

The facts

Who files

Firms to which the Remuneration Part applies (Remuneration Chapter 18). A firm with no high earners files a nil return (FCA COREP and FINREP page). Source

How often

Annually (Remuneration 18.2). Source

Deadline

Within four months of the end of the firm's accounting reference date (Remuneration 18.3). Source

Format

XBRL-XML. Filed through RegData as COR015 (high earners entry point). A nil return is an XBRL file without facts but with at least one positive filing indicator. Source

How it is filed

Filing routes recorded for the PRA: BEEDS (Bank of England Electronic Data Submission portal); RegData (Financial Conduct Authority). See how firms file with the PRA.

Status

In force

Legal basis

• PRA Rulebook: Remuneration Part, Chapter 18

Group

Remuneration

Templates (0)

The library lists no templates for this return.

Not listed on the PRA pages read; see the PRA's guidelines on the high earners data collection. Source

Validation rules

The PRA publishes the checks it runs on this return. They could not be counted from the published material. They are written for people to read; software cannot run them as published. Source

How they are written: EBA validation and filing rules for the taxonomy version in use, applied by RegData.

The FCA page says RegData implements the validation and filing rules specified by the EBA, with EBA blocking rules set to ERROR (file rejected), non-blocking rules to WARNING and deactivated rules ignored. The PRA says it has implemented EBA taxonomy 3.0 from 1 January 2022 (2.10 for COR013). Reporting (CRR) Annex XV only states the criteria the rules must meet.

The rules, on fca.org.uk

Counts are in the PRA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this data, firm by firm or added up, was found on the Bank of England pages read. The PRA does not publish individual firms' returns. Source

Official documents (4)

The PRA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

• Banks, building societies and investment firms (regulatory reporting and disclosure, banking sector)

  List of returns · HTML · 10 November 2026

  The page says it was last updated 10 November 2026.

• Guidelines on the data collection exercise regarding high earners

  Guidance · PDF · 748.6 KB · 17 December 2020

  SHA-256 341dc0249453show in fullhide

  341dc024945334c97338c8179b2d575035a7ae5f58853b737f41137f8e62d348
• COR015 sample nil return file (FCA RegData)

  Sample · XBRL · 784 bytes · 25 June 2025

  Published by the FCA on its COREP and FINREP reporting page.

  SHA-256 2c92c6ad97feshow in fullhide

  2c92c6ad97fe0cac73ede58d4b9833a05956e03c924891da2d67d7ff1e3f56d7
• RegData taxonomy entry point mapping (Financial Conduct Authority)

  Other · XLSX · 47.8 KB · 28 June 2023

  Published by the FCA, which runs RegData. Maps each EBA taxonomy entry point to the RegData data item code (for example COR001a, COR017, FRP001).

  SHA-256 ddf458d1abc2show in fullhide

  ddf458d1abc2f342a50bcf6f72efbeb25367575ed6d14adddae275dac82ca56d

Sources

Every page and document this return's facts were read from.

• bankofengland.co.uk/prudential-regulation/regulatory-reporting/regulatory-reporting-banking-sector/banks-building-societies-and-investment-firms
• prarulebook.co.uk/pra-rules/remuneration
• fca.org.uk/firms/regdata/corep-finrep-reporting
• fca.org.uk/sites/default/files/regdata-taxonomy-entry-point-mapping.xlsx

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.