Solvency Capital Requirement (SCR)

I have a question in relation to the approach to be taken for the underwriting risk at year end. In this example, the insurer (a captive) has a year end of 31 December and a policy renewal date of 1 January. In the situation where the programme structure is changing (i.e. increase in risk) should the year end SCR calculation be based upon the next 12 months (i.e. new programme)? Or the existing programme, because the calculation date is 31/12 which is still technically in the prior year. We have had differing views from auditors on this point.