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Go to reporting criteria to find detailed calculations used to determine eligibility
Mortgage loans to individuals and individual trusts (apart from bridging loans but including flexible mortgage products) that are secured on properties (both freehold and leasehold) that are or will be occupied by the borrower, or that are rented out (i.e. let to others), fully secured by a first equitable or legal charge.
Monetary financial institutions include the central bank (the Bank of England), firms with a permission under Part IV of the Financial Services and Markets Act 2000 to accept deposits (other than (1) credit unions; (2) firms whose permission to accept deposits is only for the purpose of carrying out insurance business; and (3) friendly societies), and European Economic Area (EEA) firms with a permission under Schedule 3 of the Financial Services and Markets Act 2000 to accept deposits through a UK branch. This includes UK banks and building societies and the UK branches of inwardly passporting EEA banks.
The public sector consists of central government entities, public corporations, and local government. Central government comprises of government departments and quasi-government entities. Public corporations are corporate entities which are owned and controlled by the UK central or local government; in general, they comprise of corporations set up by Parliament and nationalised corporations. Local government includes new unitary authorities and other councils (for example, county, district, parish, and town) and their departments, and those entities which have taken over the assets and functions of the former metropolitan councils.
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These documents were used as part of a previous reporting method (XML) and are no longer applicable to XBRL reporting.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.