BS 7671:2018+A4:2026 Regulation Group 643.3 is the primary requirement governing insulation resistance testing, and it splits into three parts.
643.3.1 says what to measure: the insulation resistance shall be measured between live conductors, and between live conductors and the protective conductor connected to the earthing arrangement. During that second measurement, line and neutral may be connected together — which is why the standard site method is to link L and N and test the pair to earth.
643.3.2 sets the pass criterion, and its wording is precise: the result is satisfactory where the main switchboard and each distribution circuit, tested separately with all its final circuits connected but with current-using equipment disconnected, is not less than the appropriate value in Table 64. The circuit wiring stays connected; the current-using equipment comes off. Note also that BS 5839-1 sets more specific requirements for fire detection and fire alarm system wiring.
643.3.3 is the part redrafted by A4:2026, and it deals with connected equipment that is likely to influence the measurement or be damaged by the test. It sets a two-stage sequence, not an either/or. First, the Table 64 test is applied prior to the connection of that equipment. Then, following connection of the equipment, a 250V DC test is applied between live conductors and the protective conductor connected to the earthing arrangement — and that reading must be at least 1 MΩ, not the 0.5 MΩ some assume from the 250V row of Table 64. A note to the regulation warns that manufacturer instructions may still recommend disconnecting particular equipment even for the 250V DC test.
The Table 64 values are the minimum for compliance with BS 7671. Where the inspector considers that a reading — although above the minimum — represents a deteriorating condition warranting monitoring, that observation should be recorded on the EICR.