Profit and loss (PL) return

Key facts

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.

Deadlines for 2025 will be released in October 2024.

Instructions 

Overview of reported data

This return captures reporting institutions’ income and expenditure. It is broken down into two parts. Part 1 covers all transactions, while Part 2 covers transactions with non-residents only. Part 1 covers:

• Interest receivable and payable broken down by instrument
• Dividends receivable and payable
• Fees and commissions receivable broken down by product and total fees and commissions payable
• Dealing profits including net spread earnings
• Operating income and expenditure including intra-group transfer pricing
• Other items affecting profit and loss, but which do not constitute operating income and expenditure for National Accounts purposes
• Tax

It also captures:

• Currency breakdowns – sterling, euro, other – with foreign currencies to be reported in sterling
• The broad economic sectors of counterparties – for example, banks versus UK private sector or UK public sector
• Provisions for bad and doubtful debts
• Number of full-time employees

Part 2 covers non-resident breakdowns of Part 1 relevant to the Current Account of the Balance of Payments. This comprises of data on:

• Interest, dividends, fees & commissions, and intra-group transfer pricing vis-à-vis non-residents
• Share of profits and losses attributable to non-resident parents, and the share of profits and losses due from non-resident branches and subsidiaries

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. 

Profit and Loss (PL) specific documents

All statistical returns