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2 min readBlockingBank of England taxonomy 2.2.0Updated 11 November 2026

Non-life income and expenditure: values to report together, or not at all (IR.05.04, Bank of England rule IR_bv0116)

A blocking check on the non-life income and expenditure template (IR.05.04), in the annual solo (ARS) return.

Check your file for this ruleWhat to do if it fails

The rule in plain words

For each LoB and Total in Non-Life Technical Provisions (IR.17.01.01.01), if total best estimate - gross is reported then the corresponding risk margin should also be reported, and for each LoB and Total, if risk margin is reported then the corresponding total best estimate - gross should also be reported

The headline gives only the template and the kind of check, because the rule is too long to say in a headline. The plain words above say all of it.

What to do if your return fails it

  1. 01Open the table below and find the cells the rule reads.
  2. 02Report these values together, or leave them all out.
  3. 03It runs only when your filing indicators mark IR.17.01 as reported.
  4. 04This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Non-life income and expenditure: non-life income, expenditure and business model analysis: reporting period (IR.05.04.01.01)

Rows

  • R1930Best estimate - gross of reinsurance
  • R1950Risk margin

Columns

  • C0015All non-life business (ie excluding annuities stemming from accepted insurance and reinsurance contracts)
  • C0110Medical expense insurance (lines of business 1 and 13)
  • C0120Income protection insurance (lines of business 2 and 14)
  • C0130Workers' compensation insurance (lines of business 3 and 15)
  • C0135All (lines of business 4 and 16)
  • C0145All (lines of business 5 and 17)
  • C0160Marine, aviation and transport insurance (lines of business 6 and 18)
  • C0165All (lines of business 7 and 19)
  • C0185All (lines of business 8 and 20)
  • C0230Credit and suretyship insurance (lines of business 9 and 21)
  • C0240Legal expenses insurance (lines of business 10 and 22)
  • C0250Assistance (lines of business 11 and 23)
  • C0260Miscellaneous financial loss (lines of business 12 and 24)
  • C0310Health
  • C0320Casualty
  • C0330Marine, aviation and transport
  • C0340Property

Which returns it applies to

Line4 Check runs it on annual solo (ARS) return on Bank of England taxonomy 2.2.0. The Bank of England applies it to annual solo (ARS) returns, as a blocking check.

The Bank’s own words and formula

In the Bank of England’s list of validations, word for word:

For each LoB and Total in IR.17.01.01.01 - Non-Life Technical Provisions , if total best estimate - gross is reported then the corresponding risk margin should also be reported, and for each LoB and Total, if risk margin is reported then the corresponding total best estimate - gross should also be reported.
Show the formulaShow

The Bank of England's formula. Cells are written as {t: table, r: row, c: column}.

(not(isNull({t: IR.17.01.01.01, r: R0260})) and not(isNull({t: IR.17.01.01.01, r: R0280}))) or (isNull({t: IR.17.01.01.01, r: R0260}) and isNull({t: IR.17.01.01.01, r: R0280}))

Every Solvency UK rule on IR.05.04

Checks like this one, run at the point of submission, are the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.