Quarterly bank holding companies (BH) return

Details about the quarterly bank holding companies (form BH) return including deadlines, instructions, and contact details.

Key facts

Data to be reported:

income and expenditure, balance sheet (assets and liabilities), and non-resident business activity

Who has to report:

Selected holding companies that own UK resident banks with significant business

Check who needs to submit returns

Data uses:
Frequency:

Quarterly

Coverage 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

This return captures data on bank holding companies’ resident in the UK split into three parts:

  • Income and expenditure.
  • Balance sheet assets and liabilities.
  • Inward/outward direct investment data with a geographical split.

It also captures:

  • The broad economic sectors of counterparties – for example, residents, non-residents, monetary financial institutions, and governments. 

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. 

Quarterly bank holding companies (BH) specific documents

Document

Notes for BH reporters Last updated
Form BH definitions (PDF) Includes details of what’s in scope and definitions of BH- box line items  Mar 2016
Form BH box codes (XLS)
An excel file containing worksheets where a breakdown of the BH box items is given Mar 2016
Form BH internal validations (XLSX)

BH box line items and the relevant equations to validate their data points are detailed

Mar 2016
Form BH presentation (PPSX) Includes a high-level overview of BH with tips for common reporting issues Mar 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 27 March 2024