Michael LewisThe BoE has published a webpage on notifications required of firms if they intend to include interim or year-end profits in Common Equity Tier 1.
A notification is only required if the profits are being included in CET1 and a formal decision confirming the final profit or loss has not yet been made. A notification is not required where this formal decision has been made, or for losses (interim or final) as they must be deducted in full as soon as they are incurred.
The webpage also sets out what firms should include in their notifications