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In forceInsurers outside Solvency UKLast checked 11 November 2026

Annual return of a small insurer outside Solvency UK (Forms 1 to 60, Insurance Company - Reporting)

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

The yearly accounts and solvency forms of an insurer too small to be under Solvency UK: revenue account, balance sheet and profit and loss account, capital resources and requirements, and detailed analyses of premiums, claims and provisions. Marine mutuals may file a shorter return (Chapter 10). Source

Official title: Non-Solvency II Firm (except friendly societies) reporting templates

The facts

Who files
Non-Directive insurers other than non-Directive friendly societies, and Swiss general insurers for their UK branch (Insurance Company - Reporting 1.1 and 1.2). The Bank's page says non-Directive firms are in general those with gross premium income below £25 million and gross technical provisions below £50 million. Source
How often
For each financial year (Insurance Company - Reporting 2.1). Source
Deadline
Within 3 months after the financial year end; if that day is not a business day, by the next business day (Insurance Company - Reporting 9.2 and 9.3). Source
Format
Excel. Forms in the Bank's Excel workbook, deposited by electronic means made available by the PRA (9.1). The Bank strongly encourages BEEDS (a "PRA Data Request" return for non-Directive firms) and also accepts email to insurancedata@bankofengland.co.uk. Most forms must be audited (2.5). 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
Insurers outside Solvency UK

Templates (42)

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

  • Statement of solvency - general insurance business (Form 1)
  • Statement of solvency - long-term insurance business (Form 2)
  • Components of capital resources (Form 3)
  • Statement of net assets (Form 10)
  • Calculation of general insurance capital requirement - premiums amount and brought forward amount (Form 11)
  • Calculation of general insurance capital requirement - claims amount and result (Form 12)
  • Analysis of admissible assets (Form 13)
  • Long term insurance business liabilities and margins (Form 14)
  • Liabilities (other than long term insurance business) (Form 15)
  • Profit and loss account (non-technical account) (Form 16)
  • Analysis of derivative contracts (Form 17)
  • General insurance business - summary of business carried on (Form 20A)
  • General insurance business: Technical account (Form 20)
  • General insurance business (accident year accounting): Analysis of premiums (Form 21)
  • General insurance business (accident year accounting): Analysis of claims, expenses and technical provisions (Form 22)
  • General insurance business (accident year accounting): Analysis of net claims and premiums (Form 23)
Show all 42 templates
  • General insurance business (underwriting year accounting): Analysis of premiums, claims and expenses (Form 24)
  • General insurance business (underwriting year accounting): Analysis of technical provisions (Form 25)
  • General insurance business (accident year accounting): Analysis of net claims and premiums by risk category for treaty reinsurance (Form 26)
  • General insurance business (accident year accounting): Analysis of gross claims and premiums by risk category for treaty reinsurance (Form 27)
  • General insurance business (underwriting year accounting): Analysis of premiums, claims and expenses by risk category for treaty reinsurance (Form 28)
  • General insurance business (underwriting year accounting): Analysis of technical provisions by risk category for treaty reinsurance (Form 29)
  • General insurance business: Expected income and yield from admissible assets covering discounted provisions (Form 30)
  • General insurance business (accident year accounting): Analysis of gross claims and premiums by risk category for direct insurance and facultative reinsurance (Form 31)
  • General insurance business (accident year accounting): Analysis of gross claims and premiums for motor vehicle direct insurance and facultative reinsurance (Form 32)
  • General insurance business (underwriting year accounting): Analysis of gross claims and premiums by risk category for direct insurance and facultative reinsurance (Form 34)
  • Currency rates (Form 36)
  • Long-term insurance business: Revenue account (Form 40)
  • Long-term insurance business: Analysis of premiums (Form 41)
  • Long-term insurance business: Analysis of claims (Form 42)
  • Long-term insurance business: Analysis of expenses (Form 43)
  • Long-term insurance business: Linked funds balance sheet (Form 44)
  • Long-term insurance business: Revenue account for internal linked funds (Form 45)
  • Long-term insurance business: Summary of new business (Form 46)
  • Long-term insurance business: Summary of mathematical reserves (Form 50)
  • Long-term insurance business: Distribution of surplus (Form 58)
  • Long-term insurance capital requirement (Form 60)
  • Marine mutuals: Revenue account (Form M1)
  • Marine mutuals: Statement of assets and liabilities (Form M2)
  • Marine mutuals: Analysis of admissible assets (Form M3)
  • Marine mutuals: Annual analysis of calls, premiums and claims (Form M4)
  • Marine mutuals: Analysis of derivative contracts (Form M5)

Sheets of the Bank's workbook (Insurance Company - Reporting 13.1 links it). Which forms apply depends on the business written (Chapters 3 to 5); marine mutuals use Forms 1, 3, 11, 12 and M1 to M5 (10.2). Source

Validation rules

No published validation rules were found for this return. 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 (5)

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.

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Last checked 11 November 2026.