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In forceInsurance special purpose vehiclesLast checked 11 November 2026

Annual return of an insurance special purpose vehicle (SPV)

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

Annual figures and narrative from a UK insurance special purpose vehicle (ISPV), a vehicle that takes on risk from insurers through risk transformation transactions and funds it by issuing debt or other financing. It shows the vehicle's balance sheet, the risks it has taken on, the debt it has issued and whether it stayed fully funded. Source

Official title: Annual reporting Special Purpose Vehicles (UK ISPV supervisory report)

The facts

Who files
Every UK ISPV (PRA Rulebook, Insurance Special Purpose Vehicles 1.1 and Chapter 5A). Source
How often
At least annually (Insurance Special Purpose Vehicles 5A.3), with annual templates (5A.6). Source
Deadline
No later than 14 weeks after the UK ISPV's financial year end (Insurance Special Purpose Vehicles 5A.4). Source
Format
XBRL-XML, Other. Quantitative and qualitative content in electronic format (5A.10). The quantitative templates form the SPV entry point of the Bank of England Insurance Taxonomy; the qualitative content (5A.7) is narrative. 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
Insurance special purpose vehicles

Templates (6)

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

  • UK ISPV content of submission (SPV.01.01.20)
  • UK ISPV basic information (SPV.01.02.20)
  • UK ISPV balance sheet (SPV.02.01.20)
  • UK ISPV off-balance sheet items and obligations (SPV.02.02.20)
  • UK ISPV assets held for separable risk (SPV.03.01.20)
  • UK ISPV debt or other financing mechanism issued for arrangement (SPV.03.02.20)

Templates of the SPV entry point in taxonomy v2.2.0 (unchanged since 2025-10-02); the Rulebook names them SPV.01.01 to SPV.03.02. Source

Validation rules

6 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 'spv' of 'Bank of England Insurance Taxonomy Validations v2.2.0 - SPV.xlsx' (validations zip) whose 'Severity and modules' column names SPV, with 'Include in XBRL' = yes and 'Deactivated' = no (6), less 0 rule codes set to 'Deactivate' on sheet 'Version 2.2.0' of the validation deny list. The sheet lists 6 rule codes for SPV in all; 0 have 'Include in XBRL' = no.

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 published data from this return was found on the Bank of England statistics pages checked (insurance aggregate data, annual and quarterly). Source

Official documents (17)

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.

  • Regulatory reporting - insurance sector

    List of returns · HTML

    The Bank of England page that lists the insurance returns, templates, taxonomy releases, reporting schedules and how to submit.

  • PRA Rulebook: Solvency II Firms: Reporting Part

    Legal text · HTML

    Chapters 2 and 2A set the reports, templates and deadlines; Chapters 3 to 6 and 3A the Solvency and Financial Condition Report; Chapter 7 Lloyd's; Chapters 9 and 10 link each template and its instructions. Read in the version in force on 11 November 2026 (from 30 September 2026).

  • Bank of England Insurance XBRL Taxonomy v2.2.0

    Taxonomy · ZIP · 27.9 MB · 2 September 2026

    XBRL taxonomy package with 16 entry points (AIS, APG, APS, ARB, ARG, ARS, CFL, CFS, COL, IMO, LMR, MAL, MRS, QRG, QRS, SPV). Frameworks DIS, IR, IMO and MAL apply to reference dates on or after 31 December 2026; the validation formulas are in each framework's val folder.

    SHA-256 a56482661637show in fulla56482661637fa920abe18094022adfa74ff9c1c9646d47510fe5e5aacb24edc
  • Bank of England Insurance Taxonomy validations v2.2.0

    Validation rules · ZIP · 1.3 MB · 2 September 2026

    One Excel workbook per framework (DIS, IMO, IR, LQ, MAL, MRS, SF, SPV); each rule row has its code, expression, severity and the entry points it applies to.

    SHA-256 854226cc0675show in full854226cc0675d5608c6a08bdc73260bd529f4e6267fb7a1b028be3d01644582d
  • Taxonomy validation deny list

    Validation rules · XLSX · 123.8 KB · 3 October 2026

    Rules whose execution in BEEDS is switched off ("Deactivate") or downgraded to a warning, one sheet per taxonomy version. Sheet "Version 2.2.0" has 16 entries.

    SHA-256 40d5527586e6show in full40d5527586e6cc1a58235fa2ae161f86e66d068f6ea669b4e87f6fc0adda86df
  • Bank of England Insurance Taxonomy sample instances v2.2.0

    Sample · ZIP · 551.4 KB · 2 September 2026

    One sample XBRL file per entry point (16 files). The release note says they contain random data and may not pass validation or filing rules.

    SHA-256 61d98385f3b6show in full61d98385f3b68196a03bcdf46d7993346006e15ccc265c4ce3730b9db1a1f813
  • Bank of England Insurance Taxonomy v2.2.0 release note

    Release note · PDF · 307.2 KB · 2 September 2026

    SHA-256 83a1300513e3show in full83a1300513e34bbe90089b23bc8708b9a5735bf91cc499a9c0aacaeeaf24f79c
  • Taxonomy known issues log (last updated 30.09.2026)

    Known issues · XLSX · 157.2 KB · 30 September 2026

    SHA-256 f8a304bde73eshow in fullf8a304bde73ea48eaba0ed8937c3f3d5c0d292f335745df183ea6d5309d56993
  • Bank of England Insurance Taxonomy Data Point Model (DPM) v2.2.0

    Data dictionary · ZIP · 4.7 MB · 11 September 2026

    Annotated templates and DPM dictionary; the page marks it "last updated 11.09.2026".

    SHA-256 9dc015f67469show in full9dc015f67469df853019ee54ffe8424c008d4aff44d5ca6062422fe717487ecc
  • Change log between v2.1.0 and v2.2.0

    Release note · XLSX · 612.5 KB · 2 September 2026

    SHA-256 ec68d57b5a4dshow in fullec68d57b5a4d31f4dfec08eb03dfaab13a1fd951bebf6129489f647b7171e3d4
  • XBRL Filing Manual for filings to the Bank of England, version 1.0.1

    Filing rules · PDF · 763.6 KB · 30 May 2024

    The v2.2.0 release note says reporting against the taxonomy should follow Filing Manual v1.0.1; the document itself is dated 30 May 2024.

    SHA-256 53335968df4bshow in full53335968df4b753975f8efcff574fb014a36ef178e16061ce36931c7524b5e59
  • BEEDS user guide

    Guidance · PDF · 1.3 MB · 18 May 2026

    Appendix r (Solvency UK) says Solvency UK templates must be uploaded as XBRL or a zip containing an XBRL file; appendix m covers non-Directive firms.

    SHA-256 12f318aae44bshow in full12f318aae44b504d0e84c94aac4b2bbd53f150136f2969d99ee91546b1c87756
  • PRA Rulebook: Insurance Special Purpose Vehicles Part

    Legal text · HTML

    Chapter 5A (Supervisory Reporting) and Chapter 6 (Forms) set the annual UK ISPV report and its SPV templates.

  • UK ISPV templates SPV.01.01 and SPV.01.02

    Template · XLSX · 28.6 KB · 24 July 2025

    SHA-256 d2f0e5c63940show in fulld2f0e5c63940263b7c1a9a35e729b7e7f3fadd7d4e52c51df7b50e50ca67e738
  • UK ISPV templates SPV.02.01 and SPV.02.02

    Template · XLSX · 29.3 KB · 24 July 2025

    SHA-256 fa275d5e67aashow in fullfa275d5e67aad0035c275b3debbfd1fc3d49839b7ffdbca8a05993b7289f735e
  • UK ISPV templates SPV.03.01 and SPV.03.02

    Template · XLSX · 28.7 KB · 24 July 2025

    SHA-256 9868482a96a9show in full9868482a96a97b1506427356ad054eb29a73f57dd0989b5461217613d57eb539
  • UK ISPV reporting instructions (PS9/25 Appendix 5)

    Instructions · PDF · 176.2 KB · 24 July 2025

    SHA-256 b687c6af0c5fshow in fullb687c6af0c5f93448e4565ab7885ef2c251071624b9fa49cb6f59a1f0a8886ae

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.