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In forceSolvency UK: single insurersLast checked 11 November 2026

Annual solvency return for a single insurer (ARS)

A regulatory return listed by the Bank of England (PRA), insurers, United Kingdom.

The full annual return of one insurer. It covers the balance sheet, premiums and claims, investments, technical provisions, the solvency capital requirement (SCR, the capital the firm must hold) and minimum capital requirement (MCR), own funds, reinsurance, intra-group transactions, and separate figures for each ring-fenced fund and matching adjustment portfolio. It gives the PRA the information it needs to assess the firm's business, risks, valuation and capital (Reporting 2.2). Source

Official title: Annual Solvency II reporting Solo

Check a ARS file, free

The facts

Who files
UK insurers and reinsurers under Solvency UK (including Directive friendly societies), other than third-country branches. Many templates apply only in stated cases, for example IR.05.10.01 only where life premiums exceed £1 billion. The Society of Lloyd's also reports template IR.23.05.03 (see the separate entry). Source
How often
Annual, at the financial year end. Source
Deadline
No later than 70 business days after the firm's financial year end (Reporting 2.5B(5)). For a 31 December 2026 year end this is 13 April 2027. Source
Format
XBRL-XML. An XBRL instance for entry point ARS of the Bank of England Insurance Taxonomy, uploaded in BEEDS as an XBRL file or a zip containing it. Filing rules are in the Bank's XBRL Filing Manual v1.0.1. Source
How it is filed
Filing routes recorded for the PRA: BEEDS (Bank of England Electronic Data Submission portal); Email to the Bank's insurance data mailbox. See how firms file with the PRA.
Status
In force
Legal basis
Group
Solvency UK: single insurers
Check a file before you file it

Line4 Check for Solvency UK runs the Bank of England's own validation rules on a ARS file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • Bank of England Insurance Taxonomy 2.2.0: all 1,847 of the Bank's XBRL validation rules for this return.
  • Also the 49 filing checks from the Bank's XBRL Filing Manual v1.0.1.

It is not a substitute for the validation the supervisor runs when you submit.

Templates (90)

The tables and forms inside the return. Plain name first, the PRA's code in brackets.

  • Content of the submission (IR.01.01.01)
  • Basic information - general (IR.01.02.01)
  • Basic information - RFF and matching adjustment portfolios (IR.01.03.01)
  • Balance sheet (IR.02.01.01)
  • Assets and liabilities by currency (IR.02.02.01)
  • Off-balance sheet items - General (IR.03.01.01)
  • Off-balance sheet items - unlimited guarantees received (IR.03.02.01)
  • Off-balance sheet items - unlimited guarantees provided (IR.03.03.01)
  • Premiums, claims and expenses by country (IR.05.02.01)
  • Life income and expenditure (IR.05.03.01)
  • Non-life income, expenditure and business model analysis (IR.05.04.01)
  • Life premiums and claims by country (IR.05.05.01)
  • Non-life premiums and claims by country (IR.05.06.01)
  • Business model analysis - financial guarantee insurers (IR.05.07.01)
  • Material pooling arrangements (IR.05.08.01)
  • Assessable mutuals (IR.05.09.01)
Show all 90 templates
  • Excess capital generation (IR.05.10.01)
  • List of assets (IR.06.02.01)
  • Collective investment undertakings - look-through approach (IR.06.03.01)
  • Open derivatives (IR.08.01.01)
  • Income/gains and losses in the period (IR.09.01.01)
  • Securities lending and repos (IR.10.01.01)
  • Assets held as collateral (IR.11.01.01)
  • Life technical provisions (IR.12.01.01)
  • Life best estimate liabilities by country (IR.12.03.01)
  • Best Estimate Assumptions for Life Insurance Risks (IR.12.04.01)
  • With-profits Value of Bonus (IR.12.05.01)
  • With-profits Liabilities and Assets (IR.12.06.01)
  • Life obligations analysis (IR.14.01.01)
  • Non-life annuities information (IR.16.01.01)
  • Non-life annuities projection of future cash flows (IR.16.02.01)
  • Non-life Technical Provisions (IR.17.01.01)
  • Non-life best estimate liabilities by country (IR.17.03.01)
  • Non-life projection of future cash flows (IR.18.01.01)
  • Non-life liability projection of future cash flows (IR.18.02.01)
  • Non-life claim development (IR.19.01.01)
  • Non-life general liability claim development (IR.19.02.01)
  • Development of the distribution of claims incurred (IR.20.01.01)
  • Non-life underwriting risks (IR.21.02.01)
  • Cyber underwriting risk (IR.21.04.01)
  • Impact of long term guarantees measures and transitionals (IR.22.01.01)
  • Information on the transitional on interest rates calculation (IR.22.04.01)
  • Best estimate subject to volatility adjustment by currency (IR.22.07.01)
  • Own funds (IR.23.01.01)
  • Detailed information by tiers on own funds (IR.23.02.01)
  • Annual movements on own funds (IR.23.03.01)
  • List of items on own funds (IR.23.04.01)
  • Society of Lloyd's own funds and capital requirements (IR.23.05.03)
  • Participations held (IR.24.01.01)
  • Solvency Capital Requirement (IR.25.04.01)
  • Solvency Capital Requirement - Partial or full internal model components (IR.25.05.01)
  • Solvency Capital Requirement - Loss-absorbing capacity of deferred taxes (IR.25.06.01)
  • Solvency Capital Requirement - Market risk (IR.26.01.01)
  • Solvency Capital Requirement - Counterparty default risk (IR.26.02.01)
  • Solvency Capital Requirement - Life underwriting risk (IR.26.03.01)
  • Solvency Capital Requirement - Health underwriting risk (IR.26.04.01)
  • Solvency Capital Requirement - Non-life underwriting risk (IR.26.05.01)
  • Solvency Capital Requirement - Operational risk (IR.26.06.01)
  • Solvency Capital Requirement - Simplifications (IR.26.07.01)
  • Solvency Capital Requirement - Non-life and Health catastrophe risk (IR.27.01.01)
  • Minimum Capital Requirement - Only life or only non-life activity (IR.28.01.01)
  • Minimum Capital Requirement - Both life and non-life activity (IR.28.02.01)
  • Non-life outwards reinsurance contract information (IR.30.03.01)
  • Non-life outwards reinsurance contract reinsurer exposures (IR.30.04.01)
  • Reinsurer and collateral provider entity information (IR.30.05.01)
  • Life outwards reinsurance summary (IR.30.06.01)
  • Life outwards proportional reinsurance (IR.30.07.01)
  • Life outwards non-proportional reinsurance (IR.30.08.01)
  • Outwards reinsurance balance sheet exposures (IR.31.01.01)
  • IGT - Equity-type transactions, debt and asset transfer (IR.36.01.01)
  • IGT - Derivatives (IR.36.02.01)
  • IGT - Cost Sharing, contingent liabilities, off BS and other items (IR.36.04.01)
  • Content of the submission (IRR.01.01.01)
  • Balance sheet (IRR.02.01.01)
  • Life income and expenditure (IRR.05.03.01)
  • Life technical provisions (IRR.12.01.01)
  • With-profits Value of Bonus (IRR.12.05.01)
  • With-profits Liabilities and Assets (IRR.12.06.01)
  • Non-Life Technical Provisions (IRR.17.01.01)
  • Matching adjustment calculation (IRR.22.03.01)
  • Solvency Capital Requirement (IRR.25.04.01)
  • Solvency Capital Requirement - Partial or full internal model components (IRR.25.05.01)
  • Solvency Capital Requirement - Market risk (IRR.26.01.01)
  • Solvency Capital Requirement - Counterparty default risk (IRR.26.02.01)
  • Solvency Capital Requirement - Life underwriting risk (IRR.26.03.01)
  • Solvency Capital Requirement - Health underwriting risk (IRR.26.04.01)
  • Solvency Capital Requirement - Non-life underwriting risk (IRR.26.05.01)
  • Solvency Capital Requirement - Operational risk (IRR.26.06.01)
  • Solvency Capital Requirement - Simplifications (IRR.26.07.01)
  • Solvency Capital Requirement - Non-life and Health catastrophe risk (IRR.27.01.01)

Templates of the v2.2.0 entry point, which applies to reporting reference dates on or after 31 December 2026 (frameworks DIS, IR, IMO and MAL take effect on 1 January 2027). Filings for earlier dates use taxonomy v2.0.2 or v2.1.0. Names are the Bank's template labels in the taxonomy. Source

Validation rules

1,847 rules, as counted from the PRA's published material. Software can run them exactly as published. Source

How they are written: XBRL Formula 1.0 assertions in the taxonomy package (val folder of each framework), plus an Excel list of every rule with its expression, severity and entry points.

The rules, on bankofengland.co.uk

How they were counted

Distinct rule codes in sheet 'ir' of 'Bank of England Insurance Taxonomy Validations v2.2.0 - IR.xlsx' (validations zip) whose 'Severity and modules' column names ARS, with 'Include in XBRL' = yes and 'Deactivated' = no (1,848), less 1 rule code set to 'Deactivate' on sheet 'Version 2.2.0' of the validation deny list. The sheet lists 1,970 rule codes for ARS in all; 122 have 'Include in XBRL' = no.

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

Public data

Published only added up across firms. The Bank publishes an annual statistical release of aggregated UK insurance data from the annual templates of UK solo firms and third-country branches (for example the effect of the matching adjustment and transitional measures from IR.22.01, own funds ratios from IR.23.01, and non-life premiums from IR.05.04), with a CSV of all charted figures. No firm-by-firm figures are published. Source

Where it is published (CSV and interactive charts)

  • Insurance aggregate data annual report

    Added up across firms · CSV and interactive charts

    An annual statistical release of aggregated UK insurance data from the annual Solvency UK templates of UK solo firms and third-country branches: firm counts, effect of the matching adjustment and transitional measures, own funds ratios by SCR method, non-life premiums and claims development, and life business by line and investment type. A CSV holds every charted figure; the current file is the 2025 year-end data. Source

Official documents (21)

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.

Sources

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

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.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see PRA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 11 November 2026.