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In forceSolvency UK: single insurersLast checked 11 November 2026

Very significant intra-group transactions (IR.36)

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

Tells the PRA promptly about very large deals between an insurer and other companies in its group, such as loans, asset transfers, derivatives and guarantees. Significant (smaller) transactions are reported at least annually in the annual returns. Source

The facts

Who files
Firms that are part of a group falling within Group Supervision 2.1(4) (Article 21), and firms or UK holding companies reporting on a group (Article 36). Source
How often
Very significant transactions as soon as practicable; significant transactions on a regular basis and at least annually (Article 21(1)). Source
Deadline
As soon as practicable (Reporting Chapter 2A, Article 21(1)(a)). Source
Format
Other. The rule names the IR.36 templates. The pages checked do not state a separate filing route for ad hoc reports. 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

Templates (3)

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

  • 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)

Template names are the Bank's labels in taxonomy v2.2.0, where these templates sit in the ARS and ARG entry points. Source

Validation rules

No published validation rules were found for this return. The annual IR.36 templates are checked by the ARS and ARG rules; no separate rule set is published for ad hoc reports. Source

Public data

No published data from this return was found. No published data from this return was found on the Bank of England statistics pages checked (insurance aggregate data, annual and quarterly). 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.

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.