Lending to UK Businesses (LN) return

Details about the lending to UK businesses (form LN) return including deadlines, instructions, and contact details.

Key facts

Data to be reported:

Detailed industry level lending split by size and flows information.

Who has to report:

Discretional to capture 75% of the stock of private non-financial corporation (PNFC) lending.

Check who needs to submit returns

Data uses:

Multiple, including:

Frequency:

Monthly

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.

Reporting period Reporters impacted Deadline
(5pm UK time)
Concessionary deadline
(5pm UK time)

*If concessionary deadlines are applicable to your firm submission this will have been communicated directly by the Bank of England. If you have not received any such communication please adhere to the standard deadlines.

Deadlines for 2026 will be released in October 2025.

 

Instructions

Overview of reported data

This return captures detailed level reporting institutions’ lending to UK non-financial businesses split by business size (small, medium and large). It includes breakdowns by:

  • gross lending
  • gross repayments
  • amounts outstanding
  • overdrafts

It also captures:

  • currency breakdowns – sterling, euro, other – with foreign currencies to be reported in sterling
    industrial breakdown

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. 

Effective rate (LN) specific documents

Document

Notes for LN reporters Last updated
Form LN presentation (PPSX) Includes a high level overview of LN with tips for common reporting issues
4 May 2018
BoE statistics data point model (DPM) 1.3.0 (ZIP)

A folder containing two documents for defining all statistical reporting: annotated templates and a data dictionary. 

The Table of Contents worksheet in the annotated templates shows reporting templates relating to form LN.

24 Oct 2022
LN definitions (PDF)
Includes details of what’s in scope and definitions of LN-specific terms 1 Feb 2015
BoE statistics validations 1.3.0 (XLSX)

Business validations for cross-checking data points within form LN and the suite of other statistical returns

View column O for a clearly worded description

24 Oct 2022

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 25 November 2024