This Practice Note provides guidance on the insurance portfolio transfer process, which is completed pursuant to s 13 of the Assurance Companies Act 1909 (Ireland), s 36 of the Insurance Act 1989 (Ireland) and regulation 41 of SI No 485/2015 European Union (Insurance and Reinsurance) Regulations 2015 (Ireland), reg 41. It examines what transactions qualify as insurance portfolio transfers and the roles of the Central Bank of Ireland and the High Court in the regulation of insurance portfolio transfers.