Line4

1 min readBlockingBank of England taxonomy 2.2.0Updated 11 November 2026

Non-life income and expenditure: values must agree (IR.05.04, Bank of England rule IR_bv3045_17)

A blocking check on the non-life income and expenditure template (IR.05.04), in the quarterly solo (QRS), quarterly group (QRG) and annual group (ARG) returns.

Check your file for this rule

The rule in plain words

For the rows in IR.05.04.02.01 that relate to insurance (direct) business only, ‘Motor vehicle liability insurance (lines of business 4 and 16) All’[column c0135] must equal ‘Motor vehicle liability insurance - personal lines -(sub-class of line of business 4)’[column c0140] plus ‘Motor vehicle liability insurance -non personal lines -(sub-class of line of business 4)’ [column c0141]

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.

This is a blocking check. A return that fails it is normally rejected, so fix it before you submit. It runs only when your filing indicators mark IR.05.04 as reported.

The cells it reads

Non-life income and expenditure: reporting period (IR.05.04.02.01)

Rows

  • R0111Gross written premiums - insurance (direct)
  • R0213Gross earned premiums - insurance (direct)
  • R0611Gross (undiscounted) claims incurred - insurance (direct)

Columns

  • C0135All (lines of business 4 and 16)
  • C0140Personal lines (sub-class of line of business 4)
  • C0141Non-personal lines (sub-class of line of business 4)

Which returns it applies to

Line4 Check runs it on quarterly solo (QRS), quarterly group (QRG) and annual group (ARG) returns on Bank of England taxonomy 2.2.0. The Bank of England applies it to quarterly solo (QRS), quarterly group (QRG) and annual group (ARG) returns, as a blocking check.

The Bank’s own words and formula

The plain words above are the Bank of England’s own, word for word, from its list of validations.

Show the formulaShow

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

{t: IR.05.04.02.01, c: C0135} = {t: IR.05.04.02.01, c: C0140} + {t: IR.05.04.02.01, c: C0141}

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.