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HMRC internal manual

General Insurance Manual

Regulatory framework: the FSA return: forms

The return comprises a number of forms, which insurers must complete according to the above table. Some forms (notably all those in Appendices 3 and 4 of Chapter 9) apply only to long term business. The key components are the balance sheet, profit and loss account and revenue account. The forms have not changed much over the years, but there were some modifications to the balance sheet from 31 December 2004 when PRU (now defunct - see GIM3110) was introduced. The relevant forms for each component for a general insurer are:

  • Balance sheet: Forms 1, 3, 10-13, 15, and 17
  • Profit and loss account: Form 16
  • Revenue account: Form 20, with additional information on Forms 21-39

GIM3200 contains more details on the forms currently in use.