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Application provision

1.1 Unless otherwise stated, this Part applies to:



A firm must deposit one copy of every Form and document required by these rules with the PRA by:

  1. (1) electronic means made available by the PRA; or
  2. (2) email to in a form which is capable of being readily used or translated by the PRA. The title of the email must be: <firm name> PRA returns <dd/mm/yyyy>.



One copy of every Form and document required by these rules must be deposited with the PRA within 3 months following the financial year end.



If the due date for deposit of documents required by 9.2 falls on a day which is not a business day, the documents must be submitted no later than the first business day after the due date.



If within 24 months of the date of deposit, the PRA notifies the firm that a document deposited appears to it to be inaccurate or incomplete, the firm must consider the matter and within one month of the date of notification it must correct any inaccuracies and make good any omissions and deposit the relevant parts of the documents again.



A firm must deposit with the PRA when filing the documents required by this Part, any statement or report on the affairs of the firm made or submitted:

  1. (1) to the firm’s shareholders or policyholders; or
  2. (2) to the firm’s policyholders who have a with-profits policy under COBS 20.4.7R or SUP 4.3.16AR(4) of the FCA Handbook,

in respect of the financial year to which the documents relate.



Where a statement or report has not been made or submitted at the time the revenue account and balance sheet are deposited, it must be deposited as soon as possible thereafter.



Documents deposited in electronic form by email, except scanned documents containing signatures, must be created directly from the word processing or spreadsheet software and not by scanning a printed copy.