Transactions with non-residents by geographical location (BG) return

Details about the transactions with non-residents by geographical location (form BG) return including deadlines, instructions, and contact details.

Key facts

Data to be reported:

Who has to report:

Institutions reporting Form PL that have significant non-resident activity.

Check who needs to submit returns

Data uses:
Frequency:

Quarterly or annually based on their non-resident activity.

Go to reporting criteria to find detailed calculations used to determine eligibility

Deadlines

Firms need to report figures as at the last calendar day of the reporting period.

Go to reporting criteria to download deadlines for all returns for all available years.

Reporting period Reporters impacted Deadline
(5pm UK time)
Concessionary deadline
(5pm UK time)

Deadlines for 2025 will be released in October 2024.

 

Instructions

Overview of reported data

The purpose of this form is to collect a variety of geographic data from selected non-resident items of Form PL, broken down by geographical location of the immediate counterparty. It includes breakdowns of:

  • Dividends received and paid
  • Service earnings including transfer pricing receipts and payments, and fees and commissions receivable and payable
  • Reporting institutions profits or losses and holding gains or losses on inward and outward direct investment

In every return firms also need to include:

  • their company name
  • their legal entity identifier (LEI) or firm reference number (FRN)
  • the first day of the reporting period
  • the last day of the reporting period

Core documents

You can find detailed instructions in the documents below. 

Transactions with non-residents by geographical location (BG) specific documents

Document

Notes for BG reporters Last updated
Form BG definitions (PDF) Includes details of what’s in scope and definitions of BG items Mar 2016
Form BG box codes (PDF)
An excel file containing worksheets where a breakdown of the BG items Mar 2016
Form BG internal validations (XLSX) BG box line items and the relevant equations to validate their data points Mar 2016
Form PL/BG FAQs (PDF) Answers to frequently asked questions regarding Form PL and BG Sep 2016

All statistical returns

Document Notes for all reporters Last updated
Classification of accounts guide (PDF)
Includes detailed guidance on how to classify counterparties plus country lists 24 Apr 2024
General notes and definitions (PDF) Includes an introduction to preparing returns and definitions of common terms 24 Apr 2024

Box codes and related documents

These documents were used as part of a previous reporting method (XML) and are no longer applicable to XBRL reporting. They are still available to help firms as we transition to the new ways of working.
This page was last updated 16 April 2024