Accounting Records in the UK | Prudential Regulation Authority Handbook & Rulebook
Prudential Regulation Authority Rulebook

Prudential Regulation Authority Rulebook

Part

Third Country Branches

Chapter

Accounting Records in the UK

Printed on: 23/06/2025

Rulebook at: 26/01/2017


2

Accounting Records in the UK

2.1

A third country branch undertaking must maintain at a place of business in the UK all records relating to:

  1. (1) the activities carried on from its third country branch; and
  2. (2) if it is a UK-deposit insurer, the activities carried out from all the third country undertaking EEA branches.

[Note: Art. 162 (2) of the Solvency II Directive]

  • 01/01/2016