Returns/Forms

This page does not apply to Class 9 licenceholders under the Financial Services Act 2008.

Under the headings below there are links to all the forms and templates relevant to licenceholders under the Financial Services Act 2008. It includes those forms that the Isle of Man Financial Services Authority (“the Authority”) has specified under the Financial Services Rule Book. Guidance for the completion of forms is included, where available.

The Authority encourages licenceholders to refer to the Legislation and guidance for licenceholders and Compliance Support pages of the website for further information relevant to specific Classes of regulated activity.

Every licenceholder (excluding those that only conduct class 8(1), 8(2)(b) and/or 8(3)) is required to complete and submit certain information within four months after its financial year end in accordance with the Financial Services Rule Book 2016. This information broadly comprises of an Annual Regulatory Return, an Annual Financial Return (comprised of a number of elements), and certain audit confirmations.  There are also some additional sector specific requirements.

 

The Annual Regulatory Return template is accessible from the table below, alongside applicable checklists which set out all the requirements for licenceholders

 

Type

Form

Annual Regulatory Return

Annual Regulatory Return: (Microsoft Word / Adobe PDF File)

Professional Officers’ Annual Regulatory Return: (Microsoft Word and Adobe PDF File)

Annual Returns Checklists

Incorporated Licenceholders

Are you incorporated in the Isle of Man?

Yes

No

Do you hold a Class 1 licence?

Yes

Checklist 1

Checklist 2

No

Checklist 3

Checklist 4

Professional Officers

Checklist 5

Audit Exception

(ceases for financial year-ends in 2024 and thereafter)

Checklist 6

 

 

Type Form
Licence Application   Licence Application Form (Microsoft Word / Adobe PDF File)
Professional Officer Application Form (Microsoft Word / Adobe PDF File)
Representative Office licence application form (Class 1(3) only) (Microsoft Word / Adobe PDF File )
Assessment of Fitness and Propriety ('F&P') F&P1 Individual Questionnaire
F&P2 Notification Only Form
F&P3 Controller Questionnaire (for Controlled Functions R1)
F&P4 Intermediate Controller Notification Form (for Controlled Function R3)
F&P5 Controlled Function Cessation Form
Notification of Money Transmission Services Notification of Money Transmission Services (Microsoft Word / Adobe PDF File)

 

Type Form
Rule 8.23 - Clients’ Assets Report Clients’ Assets Report ('CAR') (Microsoft Word / Adobe PDF File)
Variant of Appendices C, D1, D2 and D3 (Microsoft Word / Adobe PDF File) (where CAR completed by an auditor)

 

 

Type Form
CLASS 1 Quarterly Prudential Returns Quarterly Prudential Returns Guidance
Branches
Incorporated banks
Lending Reporting Form
Quarterly BIS Returns BIS guidance notes
BIS template
Biannual DCS Returns Guide for DCS data
DCS data spreadsheet
ALL CLASSES (excluding Class 1, Class 8(1), 8(2)(b), 8(3) and professional officers)    Procedural Instructions for financial returns
Financial Resources Requirements (FRR) Spreadsheet
CLASS 8(2)(a)    Class 8(2)(a) quarterly return
Guidance
Subordinated Loan   Proforma subordinated loan agreement

 

Type Form
Contact Details Licenceholder contact sheet
Licenceholder emergency contact sheet
Licenceholder emergency contact amendment sheet
Emergency contact personal details
Online Reporting System User Manual Online Reporting System User Manual
Rule 8.57 - Professional indemnity insurance PII Confirmation Form (Microsoft Word / Adobe PDF File)
Rule 9.24 - Professional indemnity insurance PII Run-off Confirmation Form (Microsoft Word / Adobe PDF File)

 

Applicable to

Form description

Reporting frequency and deadlines

Class 1 licenceholders (banks)

Bank of International Settlements (“BIS”) returns. Banks should use the BIS template and refer to the BIS guidance notes. A user guide for BIS reporting on the Financial Reporting System can be found here.

Every calendar quarter, due within 2 months after the quarter end.

Class 1 licenceholders (banks)

Financial Flow Statistics. Banks should use this spreadsheet to provide the data. There is also guidance for the Financial Flows Return.

Every calendar quarter, due within 1 month after the quarter end.

Class 1 licenceholders (banks)

Banking Conditions Survey. Banks who have been classified as a D-SIB should use this template to complete the survey.

Every calendar quarter, due within 1 month after the quarter end.

Class 2 licenceholders (financial advisors - any combination of class 2(3), (6) and (7) only)

Annual statistical return – financial advisors.  Financial advisory firms should use this template and guidance to complete their return.

 

Banks that conduct this class 2 activity are not required to complete this return.

Annually for the calendar year.  Due within 4 months (30 April).

Class 2 and Class 3 licenceholders (excluding financial advisory firms)

Annual statistical return – investment / fund services.  Investment and fund services firms should use this template and guidance to complete their return.

 

Banks that conduct this class 2 or class 3 activity are not required to complete this return.

 

Class 4/5 firms that hold associated ancillary permissions (e.g. class 3 services to exempt schemes) are not required to complete this return.

Annually for the calendar year.  Due within 4 months (30 April).

Class 3 licenceholders (fund management / administration only)

Fund statistics.  Class 3 fund managers and administrators provide statistical information about funds via the Authority's online reporting portal. Here is a template CIS statistics reporting spreadsheet.

 

Class 4/5 firms that hold class 3 permissions (e.g. class 3 services to exempt schemes) must also complete this return.

Every calendar quarter, due within 15 business days after the quarter end.

Class 4 and 5 licenceholders (TCSPs)

Annual statistical return – TCSPs.  TCSP firms should use this template and guidance to complete their return.

 

Annually for the calendar year.  Due within 4 months (30 April).

Class 8(1), 8(2)(b) and 8(3) only licenceholders

Annual statistical information – bureau de change / agency / cheque cashing.  These firms should use this template to provide annual statistical information.

Annually as at the licenceholder’s annual reporting date.  Due within 4 months.

All licenceholders (except those specified)

AML/CFT statistical information.  All licenceholders, except representative offices of foreign banks (class 1(3) regulated activity), professional officers, and those firms that only conduct class 8(1) (bureau de change) and / or class 8(2)(b) (payment services as agent) regulated activity, are required to provide AML/CFT statistical information on annual basis, using the STRIX system, more information is available here

Annually for the calendar year.  Due within 6 months (30 June).