MIPRU 3 — Professional indemnity and capital resources

Category: Compliance & AML · Reviewed by Taylor Watts, Broker · New Business · Last reviewed June 2026

The MIPRU chapter setting the minimum professional indemnity insurance and capital resources standards for insurance intermediaries, implementing the IDD financial-capacity provisions.

Definition

MIPRU 3 contains the principal prudential rules for insurance intermediaries. MIPRU 3.1 sets the professional indemnity insurance (PII) requirement; MIPRU 3.2 deals with the calculation; MIPRU 4 (related) sets the minimum capital resources requirement. Together they implement IDD Articles 10(4)–(6) on financial capacity and PII.

Legal / Regulatory basis

FCA Handbook, MIPRU 3 and MIPRU 4. Made under FSMA sections 137A and 138, implementing UK retained IDD Article 10(4) (PII), Article 10(5) (financial capacity), and Article 10(6) (client money safeguarding).

How it works in practice

The PII threshold (set in MIPRU 3.2 by reference to the IDD minima, periodically indexed) is currently €1,300,380 per claim and €1,924,560 in aggregate. Cover must respond to professional negligence claims, fraud and dishonesty cover for employees, and provide reinstatement in line with industry standards. Deductibles must either be capped at 10% of available capital resources or specifically covered. The capital resources rule in MIPRU 4.2.11R sets the higher of £10,000 or 2.5% of annual income from regulated activity (5% if client money is held other than under risk transfer).

Common variations

For firms part of a group, the FCA looks at group capital. For firms with rapid revenue growth, the prior-year income basis may understate the current PII gap — boards should consider forward-looking adequacy. PII run-off cover for at least six years is standard practice on cancellation of permission, to match the FOS / Limitation Act window for late-emerging claims.

Example

Apex’s PII is renewed annually with cover at or above the IDD minima, with deductibles within the MIPRU 3.2 limits and a fidelity / employee dishonesty section included. The capital resources calculation is done at each financial year end and again at the half-year, with headroom maintained above the MIPRU 4.2 threshold.

See also

References

FCA Handbook, MIPRU 3 and MIPRU 4. Financial Services and Markets Act 2000, sections 137A and 138. UK retained Insurance Distribution Directive (Directive (EU) 2016/97), Article 10. FCA Policy Statement PS18/24 (PII threshold indexation).

Last reviewed

By Matt Bartlett, Director, on 2026-06-11.

This entry is part of the Apex Insurance Wiki. Last reviewed by Matt Bartlett on 2026-06-11. Apex Insurance Brokers Limited, FCA FRN 724952, Companies House 07014570. Not regulated advice — consult your broker on your specific position.

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