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Go to reporting criteria to find detailed calculations used to determine eligibility
These are companies whose principal activity is to own a group of UK subsidiary corporations that have banking licences in the UK, through holding at least 50% of the subsidiaries’ equity whilst not offering any banking services themselves.
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 2026 will be released in October 2025.
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These documents were used as part of a previous reporting method (XML) and are no longer applicable to XBRL reporting.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.