MEMA Guides / Regulatory reporting
FCA regulatory reporting guide 2026/27: RegData returns and deadlines
How FCA regulatory reporting works, which returns your firm files, and how to work out each deadline for 2026/27, including FIN073, REP027, REP-CRIM and the 2027 complaints change.
- 30 business daysthe deadline for most RMAR sectionsSource
- 15 business daysthe deadline for the monthly REP027 safeguarding returnSource
- 31 Dec 2026the end of every old-format complaints periodSource
- 1 Jan 2027the start of COM001 calendar half-year complaints reportingSource
The guide in 30 seconds
Practical guidance- 01Your schedule is the authorityThe Handbook sets the rules, but RegData shows what your firm must file. Check them against each other.
- 02Count business daysCount from the day after the period end, skipping weekends and England and Wales bank holidays.
- 03Plan for the 2027 complaints changeEvery old complaints period ends on 31 December 2026, with a final partial return, then COM001 starts.
Explore the chapters
Read them in order, or jump to the one you need.
01How FCA regulatory reporting worksRegData is where FCA firms file their returns. The Handbook sets what applies to a firm type, your RegData schedule shows what applies to you, and your accounting reference date drives most of the periods.
02Which returns your firm files, by firm typeThe returns that apply depend on your permissions, your regulatory activity group, your revenue and whether you hold client money. Use the views below as a map, then confirm against your RegData schedule.
03Working out your deadlines, with real datesCount business days from the day after the period end, skip weekends and England and Wales bank holidays, and the answer is your deadline. Worked examples for an ARD of 31 March, a calendar-quarter return and a monthly return.
04What is changing in 2026 and 2027New returns and new timings are arriving between April 2026 and 2027: FIN073, the REP027 safeguarding return, a change to the RAG 7 table, and a full rewrite of complaints reporting into COM001.
05Common mistakes that cause late returnsCounting calendar days, copying another firm's calendar, missing returns with nothing to report and forgetting the complaints changeover are the usual causes of a missed deadline.
06Action list and board questionsA short action list you can complete this month, the questions a board should ask, and a free tool to build your calendar.
07Frequently asked questionsShort answers to the questions firms ask most about FCA returns, RegData and reporting deadlines for 2026/27, with the dates worked out.
Chapter 01 · The basics
How FCA regulatory reporting works
RegData is where FCA firms file their returns. The Handbook sets what applies to a firm type, your RegData schedule shows what applies to you, and your accounting reference date drives most of the periods.
FCA regulatory reporting is the set of returns that authorised firms send to the FCA, through its RegData system, on a fixed rhythm. The rules sit mainly in Chapter 16 of the Supervision manual (SUP 16) of the FCA Handbook. They say which return applies to which kind of firm, how often it is due, which period it covers and how long the firm has to file it. Complaints reporting sits in DISP 1.10, and MIFIDPRU investment firms have their own reporting rules in MIFIDPRU 9.
The accounting reference date drives most periods
Your accounting reference date (ARD) is the date your financial year ends. For most returns it also sets the periods you report on. The Handbook states the default plainly: reporting frequencies are calculated from a firm's ARD, unless indicated otherwise. Half-yearly period ends fall on the ARD and 6 months later. A quarterly return has period ends at the ARD and then 3, 6 and 9 months after it.
Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.
The exceptions matter as much as the rule. Some returns run on the calendar year, calendar quarters or calendar months whatever your ARD is, and a few use a date set another way. The two tables below split the common returns by the clock they run on.
| Return | Who files it | How often | Deadline |
|---|---|---|---|
| RMAR Sections A, B, C, D1 | Firms in the relevant RMAR groups. Section C goes to every RMAR firm, whether or not it holds client money | Half-yearly if annual regulated business revenue is up to and including £5m, quarterly if over £5m | 30 business days after each period end |
| RMAR Sections E, G, J, K | Firms in the relevant RMAR groups (K for retail investment advisers only) | Annual | 30 business days after the ARD |
| RMAR Section H | Firms in the relevant RMAR groups | Half-yearly for all revenue bands | 30 business days after each period end |
| MLAR | Mortgage lenders and administrators only, not brokers | Quarterly | 20 business days after each period end |
| CCR001, CCR002, CCR003, CCR006 | Consumer credit firms in RAG 12. CCR003 is for lenders only and CCR006 for debt collectors only (see chapter 2) | Annual up to £5m credit revenue, half-yearly over £5m | 30 business days after each period end |
| FIN073 | Almost every FCA firm not carved out (see chapter 4) | Quarterly, or annual for some RMAR filers | 30 business days after each reference date |
| MIF005 | MIFIDPRU investment firms (non-SNI only) | Quarterly from the ARD | 20 business days after each reference date |
| FSA029, FSA030 | MIFIDPRU investment firms (FSA030 is the income statement) | Quarterly from the ARD | 20 business days |
| REP-CRIM | Firms in scope of the financial crime report (see chapter 2) | Annual | 60 business days after the ARD |
| Firm details attestation (SUP 16.10.4AR) | Every FSMA-authorised firm, except ICVCs and UCITS or AIFM qualifiers (payment and e-money only institutions are not covered) | Annual | Between the ARD and 60 business days after it |
| REP002 controllers, REP001 close links | Controllers: all firms (authorised firms only, for payment and e-money). Close links: all firms except sole traders (authorised payment and e-money firms only, in the payments context) | Annual | 4 months after the ARD |
| CMC001 | Claims management firms | Annual, 12 months to the ARD | 30 business days |
| FSA056, FIN060 | Authorised payment institutions (FSA056) and e-money institutions (FIN060) | Annual | 30 business days after the ARD |
| MIF008 remuneration report | MIFIDPRU investment firms | Annual | 4 months after the ARD |
| Return | Who files it | How often | Deadline |
|---|---|---|---|
| MIF001 to MIF004 | MIFIDPRU investment firms (MIF004 not for SNI firms) | Quarterly, calendar quarter ends of 31 Mar, 30 Jun, 30 Sep, 31 Dec | 20 business days after the reference date |
| REP027 safeguarding return | Authorised PIs, authorised and small EMIs, and small PIs that choose to safeguard | Monthly | 15 business days after each month end |
| CMAR | CASS medium and large firms only (insurance client money under CASS 5 does not count towards size) | Monthly | 15 business days after each month end |
| COM001 complaints return (from 1 Jan 2027) | Firms subject to DISP complaints reporting | Half-yearly, periods ending 30 Jun and 31 Dec | 30 business days after each period end |
| PSD001 mortgage sales data | Mortgage lenders (home finance providers), not brokers | Quarterly, calendar quarters | 20 business days |
| FPR001 | Funeral plan providers | Quarterly, calendar quarters | 15 business days after quarter end |
| FPR003a | Funeral plan providers (distributors file FPR003b) | Half-yearly, ending 30 Jun and 31 Dec | 80 business days |
| CCR007 | Limited permission consumer credit firms | Annual, calendar year | 30 business days |
| CCR009 | Relevant ancillary credit firms | Annual up to £5m credit revenue, twice a year over £5m | 40 business days |
| FSA057, FSA065 | Small payment institutions (FSA057) and small e-money institutions (FSA065) | Annual, 31 December | 1 month |
| REP017 payment services return | Payment institutions and e-money institutions | Every 6 months for authorised firms | Authorised firms: within 2 months of each period end. Small PIs, RAISPs and small EMIs: both halves within 2 months of the calendar year end |
| RMAR Section M | Firms giving pension transfer advice only | Annual, 12 months to 31 March | 30 business days |
| REP008 conduct rules breaches | FSMA-authorised SM&CR firms taking disciplinary action on conduct rules, and only if there is something to report. Payment and e-money only firms do not file it | Annual, 12 months to 31 August (31 December for limited-permission credit firms) | Within 2 months, moving to the next business day: Monday 2 November 2026 and Monday 1 November 2027. Limited-permission credit firms: end of February |
Business days, bank holidays and late filing
Most deadlines are counted in business days, not calendar days. The Handbook sets the due date as the end of the period following the reporting period, and where a due date is not a business day it moves to the next business day (SUP 16.3.13R). Deadlines written in months, such as the 4 months for REP001 and REP002, are counted in months and then moved to the next business day if the date lands on a weekend or bank holiday. That roll-forward applies to returns under SUP 16 (SUP 16.3.13R(2)) and to REP008 under its own rule. It does not apply to fee-tariff data or to the auditor's CASS report.
If a return is late the firm must pay an administrative fee of £100 (SUP 16.3.14R, from 1 April 2026). DISP 1.10.6AR applies the same fee to complaints returns. Late fee-tariff data carries a £250 fee (FEES 5.4.1R(5)). Late filing can also be a supervisory matter, so treat every deadline as firm.
Chapter 02 · Your firm
Which returns your firm files, by firm type
The returns that apply depend on your permissions, your regulatory activity group, your revenue and whether you hold client money. Use the views below as a map, then confirm against your RegData schedule.
Which returns a firm files is not set by its size alone. It depends on the regulated activities it has permission for, the regulatory activity group (RAG) those fall into under SUP 16.12, its revenue band and whether it holds client money. Two firms with the same turnover can have different schedules. The views below cover the main small and medium firm types. Click through them in the web book, or read each in turn in the PDF.
Advice, distribution and lending firms
Firms that are non-MIFIDPRU IPRU(INV) Chapter 13 firms with retail investment activities usually sit in RAG 7. Your schedule confirms the group.
- RMAR Sections A, B, C and D1: half-yearly if annual regulated business revenue is up to and including £5m, quarterly if over, 30 business days, ARD-based. Section C applies even if you hold no client money.
- RMAR Sections E, G and J: annual, 30 business days. Section K: annual, for retail investment advisers only. Section H: half-yearly. Section M: annual, 12 months to 31 March, only if you give pension transfer advice.
- REP-CRIM: annual, 60 business days after the ARD, for firms subject to the Money Laundering Regulations. Advising on or arranging investments is in scope at £5m or more reported total revenue, or at any revenue if the firm held client money or safe custody assets in the year. Managing, dealing and safeguarding permissions are in scope at any revenue.
- REP001 and REP002: annual, 4 months after the ARD.
- Firm details attestation: every FSMA-authorised firm checks and confirms its firm details between its ARD and 60 business days after it.
- FIN073: annual for firms that filed RMAR Section A in the last period of the previous financial year, with RMAR revenue up to £150m.
- Complaints: half-yearly on the old ARD-based basis until the 31 December 2026 changeover, then COM001.
Home finance mediation and insurance distribution firms are in RAG 9, whose RMAR table was last amended on 1 January 2026.
- RMAR Sections A, B, C and D1: half-yearly up to and including £5m regulated business revenue, quarterly over, 30 business days. Section C applies to every RMAR firm, whether or not it holds client money.
- RMAR Section I: half-yearly up to £5m revenue, annual over £5m. Sections E, G, J: annual. Section H: half-yearly.
- REP-CRIM: mortgage-only and general insurance-only brokers are out, because they are not subject to the Money Laundering Regulations. If you also advise on or arrange investments, test the scope in the IFA view.
- Brokers file the RMAR. The MLAR, PSD001, REP009 and FIN-A are for lenders and administrators, not brokers.
- Firm details attestation: between the ARD and 60 business days after it.
- FIN073 annual, on the same RMAR Section A basis as above.
Firms that enter into or administer regulated mortgage contracts file the MLAR in place of RMAR Sections A and B.
- MLAR: quarterly, ARD-based, 20 business days. Sections J (fees) and K (sale and rent back) are annual with 30 business days.
- PSD001 mortgage sales data: calendar quarters, 20 business days. PSD007 mortgage performance data: half-years starting 1 January and 1 July, 30 business days. Both apply to home finance providers.
- FIN-A annual accounts: 80 business days after the ARD for mortgage lenders and administrators. REP009 (annual, calendar year, 30 business days) is for buy-to-let lenders only.
- REP-CRIM: mortgage lenders and administrators are in scope with no revenue test, 60 business days after the ARD.
- FIN073: quarterly, because MLAR filers do not file RMAR Section A.
MIFIDPRU firms report prudential data under MIFIDPRU 9.2 instead of RMAR Sections A, B and D1, but still file other RMAR sections.
- MIF001, MIF002, MIF003 and MIF004: quarterly on calendar quarter ends, 20 business days (30 business days for consolidated reporting).
- SNI firms file MIF001, MIF002 (unless liquidity exempt), MIF003 and MIF007. Non-SNI firms also file MIF004 and MIF005. MIF006 is for parents using the group capital test.
- MIF005 (non-SNI only) is the ARD-based one: quarterly from the ARD, 20 business days. FSA029 and FSA030, the balance sheet and income statement, are also quarterly from the ARD at 20 business days.
- MIF007 is annual, on the date the firm notified under MIFIDPRU 7.8.4R. MIF008, the remuneration report, is annual, 4 months after the ARD.
- RMAR Sections E, G, H and J still apply, and K and M where you give retail investment or pension transfer advice. FIN-A annual accounts apply to RAG 7 MIFIDPRU firms at 80 business days. FIN073 does not apply.
Credit, payments, claims and funeral plan firms
Full-permission credit firms file the CCR returns under SUP 16.12.29C, as amended from 1 January 2026.
- CCR001, CCR002, CCR003 and CCR006: annual if credit revenue is up to and including £5m, half-yearly if over, ARD-based, 30 business days. CCR003 is for lenders only and CCR006 for debt collectors or firms operating an electronic system in relation to lending only.
- CCR001 and CCR002 do not apply to limited permission firms, and CCR001 does not apply to firms already filing a balance sheet, income or capital item under another group.
- CCR007: annual on the calendar year, 30 business days, limited permission firms only.
- CCR009: relevant ancillary credit firms only, 40 business days, calendar basis, annual up to £5m credit revenue and twice a year over.
- PSD008 credit agreement data applies only to threshold lenders, so most firms do not file it.
- FIN073 quarterly and, from 1 January 2027, COM001 for complaints.
Small and authorised institutions have different returns. The type of institution is shown on the FCA Register.
- Authorised payment institutions: FSA056, annual, 30 business days after the ARD. Small payment institutions: FSA057, annual at 31 December, within 1 month.
- E-money institutions: FIN060 annual, 30 business days after the ARD for authorised and small. Small e-money institutions also file FSA065, annual at 31 December, within 1 month.
- REP017: authorised firms file every 6 months, the January to June period due by the end of August and July to December by the end of February. Small PIs, RAISPs and small EMIs file both halves within 2 months of the calendar year end, so by the end of February. REP018 is due at least once every calendar year.
- REP027 safeguarding return: monthly, 15 business days, from 7 May 2026, for authorised PIs and all e-money institutions. Small PIs file only if they choose to safeguard, and firms offering only account information or payment initiation hold no funds.
- FIN073: quarterly for payment institutions, e-money institutions (including small ones) and RAISPs. REP002: annual, 4 months, authorised firms only.
- REP-CRIM: e-money institutions (including small) are in scope with no £5m test. Payment institutions are in scope except those that only provide account information, payment initiation or money remittance.
- The separate safeguarding audit under CASS 15 has its own timing: confirm it in your schedule.
Claims management firms have one return of their own and share the cross-sector returns.
- CMC001: annual, covering the 12 months to the ARD, 30 business days.
- Complaints: annual under the old basis, with a final partial return for the period ending 31 December 2026, then COM001 half-yearly.
- REP001 and REP002: annual, 4 months after the ARD.
- FIN073: quarterly.
- Firm details attestation: between the ARD and 60 business days after it. Claims management firms are not in the REP-CRIM table.
Funeral plan firms report on calendar periods, with long deadlines for the half-yearly return.
- FPR001: quarterly on calendar quarters, 15 business days after quarter end.
- FPR003a (providers): half-yearly, periods ending 30 June and 31 December, 80 business days. FPR003b is the distributors' version, also calendar half-yearly with 80 business days.
- The list of appointed representatives (SUP 12.7.6CR) is only for principals with funeral plan appointed representatives under a multiple-principal agreement: annual on the calendar year, 80 business days after year end.
- Complaints: annual under the old basis with a final partial period to 31 December 2026, then COM001.
- FIN073: quarterly. Funeral plan providers are not in the REP-CRIM table.
Chapter 03 · Worked examples
Working out your deadlines, with real dates
Count business days from the day after the period end, skip weekends and England and Wales bank holidays, and the answer is your deadline. Worked examples for an ARD of 31 March, a calendar-quarter return and a monthly return.
Working out a deadline takes four steps. The examples below use invented firms. They are illustrations of the arithmetic, not real businesses, and the dates follow the Handbook rules summarised in this guide. Your own dates come from your RegData schedule.
How to count a business day deadline
Find the period end
For ARD-based returns, start with your ARD, then add 3 or 6 months as the return needs. For calendar returns, use the calendar quarter, half-year, month or year end.
Start counting the day after
The period end itself is day 0. The first business day after it is day 1.
Skip weekends and bank holidays
Count only Monday to Friday, and leave out England and Wales bank holidays.
Check the result against your schedule
If the date is a months-based SUP 16 deadline and falls on a non-business day, it moves to the next business day. Then compare the answer with the date RegData shows for your firm.
| Date | Day | Holiday |
|---|---|---|
| 3 April 2026 | Friday | Good Friday |
| 6 April 2026 | Monday | Easter Monday |
| 4 May 2026 | Monday | Early May bank holiday |
| 25 May 2026 | Monday | Spring bank holiday |
| 31 August 2026 | Monday | Summer bank holiday |
| 25 December 2026 | Friday | Christmas Day |
| 28 December 2026 | Monday | Boxing Day (substitute day) |
| 1 January 2027 | Friday | New Year's Day |
| 26 March 2027 | Friday | Good Friday |
| 29 March 2027 | Monday | Easter Monday |
| 3 May 2027 | Monday | Early May bank holiday |
| 31 May 2027 | Monday | Spring bank holiday |
| 30 August 2027 | Monday | Summer bank holiday |
| 27 December 2027 | Monday | Christmas Day (substitute day) |
| 28 December 2027 | Tuesday | Boxing Day (substitute day) |
| Period end | Counting window | Bank holidays inside it | Due date |
|---|---|---|---|
| 31 March 2026 | 1 April to 15 May 2026 | 3 Apr, 6 Apr, 4 May | Friday 15 May 2026 |
| 30 September 2026 | 1 October to 11 November 2026 | None | Wednesday 11 November 2026 |
| 31 March 2027 | 1 April to 13 May 2027 | 3 May 2027 | Thursday 13 May 2027 |
If Harbour Lane is also in scope for the annual FIN073, the same arithmetic applies: its reference date is the ARD, 31 March 2027, and the deadline is 30 business days later, so also Thursday 13 May 2027. Its REP-CRIM, if it is in scope, is due 60 business days after 31 March 2027: Friday 25 June 2027. The firm details attestation uses the same arithmetic: the window opens on the ARD and closes 60 business days after it, so Friday 25 June 2027. Whether each of these applies depends on the firm's permissions, revenue and RegData schedule.
Deadlines written in months follow a different rule. REP001 and REP002 are due 4 months after the ARD, so for 31 March 2027 the date is 31 July 2027. That is a Saturday, so under SUP 16.3.13R(2) the legal due date becomes Monday 2 August 2027, although filing by Friday 30 July avoids any risk. Fee-tariff data is due by the end of February (FEES 5.4.1R). 28 February 2027 is a Sunday and FEES has no roll-forward rule, so file by Friday 26 February 2027. REP008 covers the 12 months to 31 August and is due within 2 months. If that day is not a business day it moves to the next one (SUP 15.11.13R(3)(b)(ii)): Monday 2 November 2026 and Monday 1 November 2027. It is only needed if there is something to report. Limited-permission credit firms report the 12 months to 31 December, due by the end of February.
| Reference date | Bank holidays inside the window | Due date |
|---|---|---|
| 30 September 2026 | None | Wednesday 28 October 2026 |
| 31 December 2026 | 1 January 2027 | Friday 29 January 2027 |
| 31 March 2027 | None | Wednesday 28 April 2027 |
| 30 June 2027 | None | Wednesday 28 July 2027 |
Business day allowances for the returns in this guide, from the Handbook tables in SUP 16 and MIFIDPRU 9.2. REP001, REP002 and MIF008 run on months and are not shown.
Source: FCA Handbook SUP 16.12: integrated regulatory reporting (RMAR, MLAR, CCR, MIF, FPR tables)
Always check the calculator, or your hand count, against RegData. Where your schedule shows a different date, the schedule wins, and it is worth finding out why before you rely on either.
Bank holiday dates follow the GOV.UK list for England and Wales. The list covers England and Wales only.
Chapter 04 · The timeline
What is changing in 2026 and 2027
New returns and new timings are arriving between April 2026 and 2027: FIN073, the REP027 safeguarding return, a change to the RAG 7 table, and a full rewrite of complaints reporting into COM001.
Several changes land in the 2026/27 year. Some are already in force, some arrive on 1 October 2026 and 31 December 2026, and the biggest one for most firms is the complaints return, which changes basis on 1 January 2027.
Reporting changes, April 2026 to October 2027
- 1 Jan 2026RMAR RAG 9 table and CCR table last amendedSUP 16.12.28A for mortgage and insurance distribution and funeral plan distribution; SUP 16.12.29C for consumer credit.
- 1 Apr 2026FIN073 annual option for RMAR filers beginsSUP 16.30.7R and SUP 16.30.8AR. FIN073 itself has applied since January 2024. The £100 late-submission fee under SUP 16.3.14R also starts.
- 6 Apr 2026REP-CRIM scope amendedSUP 16.23.2R now covers firms providing targeted support.
- 7 Apr 2026DISP 1.10.4B in forceEvery firm's old-format complaints reporting period will end on 31 December 2026.
- 7 May 2026REP027 safeguarding return in forceSUP 16.14A and CASS 15. Monthly, 15 business days.
- 1 Oct 2026RAG 7 frequency table amendedSUP 16.12.23A changes with effect from this date. Check your schedule for how it affects your RMAR.
- 31 Dec 2026Every old-format complaints period endsThe final return is a partial return. DISP 1.10B is deleted entirely.
- 1 Jan 2027COM001 startsCalendar half-years, 1 Jan to 30 Jun and 1 Jul to 31 Dec, for everyone.
- 12 Feb 2027Final partial complaints return due30 business days after 31 December 2026, with 1 January skipped.
- 30 Jun 2027First COM001 period endsData accepted from 1 July 2027; due 30 business days later, Wednesday 11 August 2027.
- 25 Oct 2027REP-CRIM scope extendedA later version of SUP 16.23 adds cryptoasset activities.
FIN073: new timing from 1 April 2026
FIN073 is the financial resilience return. It applies to nearly every FCA firm other than limited permission firms, MIFIDPRU investment firms, not-for-profit debt advice bodies, PRA-authorised persons, firms in supervised run-off and firms with permission only for providing targeted support. It expressly includes payment institutions, e-money institutions and RAISPs. FIN073 has applied since January 2024. From 1 April 2026 the annual option for RMAR Section A filers began. Dual-regulated (PRA) banks and insurers are outside it and outside the RMAR capital sections A, B and D1.
The timing depends on the firm. Firms that submitted RMAR Section A in the last reporting period of their previous financial year, with RMAR revenue up to £150m, file annually, with the ARD as reference date. Everyone else in scope files quarterly, with reference dates at the ARD and 3, 6 and 9 months after it: payment and e-money institutions (including small ones), RAISPs, full-permission credit firms, claims management firms, funeral plan providers, mortgage lenders and IPRU(INV) 3/5 firms. In both cases the return is due within 30 business days of the reference date.
within 30 business days after the relevant reporting reference date
REP027 safeguarding return from 7 May 2026
Safeguarding institutions, meaning authorised payment institutions, authorised and small e-money institutions and small payment institutions that choose to safeguard, and that hold relevant funds, must submit a safeguarding return every month. It runs on calendar months. A firm need not file for the month in which it becomes a safeguarding institution. Small payment institutions file only if they choose to safeguard, and firms that only provide account information or payment initiation hold no relevant funds.
a safeguarding institution must submit a safeguarding return to the FCA within 15 business days of the end of each month.
The RAG 7 table change on 1 October 2026
The RMAR frequency table for RAG 7 firms, in SUP 16.12.23A, is amended with effect from 1 October 2026. RAG 7 covers retail investment activities, pension transfers and peer to peer advice. We have not confirmed exactly which entries change, so treat the date as a prompt to compare your RegData schedule before and after, rather than assuming your deadlines are unchanged.
Complaints reporting: the changeover
From the old complaints return to COM001
Stage 1 of 4
Until 31 Dec 2026
Under DISP 1.10, most firms report half-yearly. Firms with only credit-related permissions and revenue up to £5m, claims management only firms and funeral plan only firms report annually. Periods run from the ARD. Payment and e-money firms report annually under DISP 1.10B.
- Confirm which old return you file and when it is due
- Keep complaint records ready for the changeover
Stage 2 of 4
31 Dec 2026
Under DISP 1.10.4B, every firm's reporting period ends on 31 December 2026. The last return is a partial return covering the period since the previous report. PS25/19 gives the example of a firm with a 31 October ARD filing a short two-month period, 1 November to 31 December 2026.
- Work out your partial period start date
- Diary the 12 February 2027 deadline
- Do not assume an old half-year or year end
Stage 3 of 4
1 Jan 2027
COM001 uses fixed calendar half-years for all firms: 1 January to 30 June and 1 July to 31 December. Annual reporters move to twice a year. Reporting is at individual firm level, with no group reporting. Limited permission firms are carved out and report through CCR007.
- Set up two returns a year, not one
- Move data collection to calendar periods
- If you report jointly with a group, plan for individual firm reporting
Stage 4 of 4
30 Jun 2027
The first period is 1 January to 30 June 2027. Data is accepted from 1 July 2027, and the deadline is 30 business days after 30 June 2027, which is Wednesday 11 August 2027. The second period is 1 July to 31 December 2027.
- Diary 11 August 2027
- Run a dry run on the first half of the year
Chapter 05 · What goes wrong
Common mistakes that cause late returns
Counting calendar days, copying another firm's calendar, missing returns with nothing to report and forgetting the complaints changeover are the usual causes of a missed deadline.
Most missed returns are not caused by hard rules. They are caused by a calendar that was built once and never checked, or by a handover that lost a detail. These are the mistakes we would look for first.
Which of these could catch your firm?
Tick each item you can evidence. Your ticks stay in this browser only.
Counting a deadline
What goes wrong
- Counting 30 calendar days from the period end
- Starting the count on the period end date
- Forgetting 1 January or Easter inside the window
- Using last year's due date as a template
What good looks like
- Count business days from the day after the period end
- Skip weekends and England and Wales bank holidays
- Check each due date against RegData
- Rebuild the calendar each year, and after any Handbook change
Chapter 06 · What to do next
Action list and board questions
A short action list you can complete this month, the questions a board should ask, and a free tool to build your calendar.
Reporting is a control that either works or does not. The actions below turn the rules in this guide into a calendar that is owned, checked and tested. The free regulatory reporting calendar takes your firm reference number and ARD and gives you a first draft.
Action list
- Print your RegData schedule and list every return, period and due date it shows.
- Confirm your ARD, and any recent change to it, in your records and in RegData.
- Confirm your RAG, your revenue band, and whether you hold client money or are a MIFIDPRU, SNI or limited permission firm.
- Build a 12-month calendar of business-day deadlines, with England and Wales bank holidays removed.
- Check whether FIN073 and REP-CRIM apply to you, and write down why or why not.
- Diary the firm details attestation: the window closes 60 business days after your ARD.
- If you have SM&CR conduct rules action to report, diary REP008 for the next business day after 31 October.
- If you are a payment or e-money institution, put the monthly REP027 deadline in the diary.
- Plan the complaints changeover: partial period to 31 December 2026, due 12 February 2027, then COM001 half-yearly.
- If you are a RAG 7 firm, compare your schedule before and after 1 October 2026.
- Name a reporting owner and a deputy, and agree an internal deadline a week before each external one.
- Check that nil returns and returns with no activity are in the calendar.
Questions for your board
- Who owns the regulatory reporting calendar, and who covers when they are away?
- When did we last compare our calendar with our RegData schedule?
- Do we know which returns changed for us in 2026, including FIN073 and, if relevant, REP027?
- Are we ready for the complaints return to stop following our ARD on 1 January 2027?
- Do we hold the data we need for each return in a form that can be filed by the deadline?
- How would we know if a return was late, and how soon?
Chapter 07 · Quick answers
Frequently asked questions
Short answers to the questions firms ask most about FCA returns, RegData and reporting deadlines for 2026/27, with the dates worked out.
These are the questions we hear most. Each answer is short, and the earlier chapters give the detail and the sources.
FCA regulatory reporting: quick answers
When is my FCA return due?
It depends on the return. Most are due a set number of business days after the period end, and most periods follow your accounting reference date (ARD). Some use calendar quarters, months or years. Work out the period end first, then count business days, skipping England and Wales bank holidays. Your RegData schedule is the final authority.
What is the RMAR deadline?
Most RMAR sections are due 30 business days after the end of the period. Sections A, B, C and D1 are half-yearly if annual regulated business revenue is up to and including £5m, and quarterly if over. For an ARD of 31 March, the 30 September 2026 return is due Wednesday 11 November 2026, and the 31 March 2027 return is due Thursday 13 May 2027.
What is the CCR001 deadline?
CCR001 is due 30 business days after the period end. It is annual if credit revenue is up to and including £5m, and half-yearly if over, with periods counted from the ARD. It does not apply to limited permission firms or to firms that already file a balance sheet, income or capital item under another group.
What is the REP-CRIM deadline?
The annual financial crime report is due 60 business days after the ARD, covering the financial year ending on the latest ARD. For an ARD of 31 March 2027 that is Friday 25 June 2027. Only firms subject to the Money Laundering Regulations are in scope, so mortgage-only and general insurance-only brokers are out. Advisers and arrangers are in at £5m revenue or more, or at any revenue if they held client money or custody assets in the year.
What is the MLAR deadline?
The MLAR is quarterly, counted from the ARD, and due 20 business days after each period end. Sections J and K are annual, with 30 business days. It is for mortgage lenders and administrators only. Brokers file the RMAR instead.
What is the FIN073 financial resilience return?
FIN073 has applied to nearly every FCA firm that is not carved out since January 2024. Since 1 April 2026 it is quarterly, or annual for firms that filed RMAR Section A in the last period of the previous financial year with regulated revenue of £150m or less. Either way, it is due 30 business days after the reference date.
What is the REP027 safeguarding return?
REP027 is the monthly safeguarding return for authorised payment institutions and authorised and small e-money institutions. Small PIs file only if they choose to safeguard. In force since 7 May 2026, it is due within 15 business days of the end of each month. The October 2026 return is due Friday 20 November 2026.
What changes with COM001 in 2027?
From 1 January 2027, complaints reporting moves to calendar half-years for every firm: 1 January to 30 June and 1 July to 31 December, each due 30 business days after. Every old-format period ends on 31 December 2026, with a partial final return due 12 February 2027. The first COM001 return, for the period to 30 June 2027, is due 11 August 2027.
Where this comes from
Sources
Every number and rule in this guide comes from these pages. Check them before you rely on anything, as rules change.
- FCA Handbook SUP 16.3: general provisions on reporting (SUP 16.3.13R and 16.3.14R)
- FCA Handbook SUP 16.12: integrated regulatory reporting (RMAR, MLAR, CCR, MIF, FPR tables)
- FCA Handbook SUP 16.30: FIN073 financial resilience return
- FCA Handbook SUP 16.14A: safeguarding return (REP027)
- FCA Handbook SUP 16.14: client money and assets return (CMAR)
- FCA Handbook DISP 1.10: complaints reporting
- FCA Handbook DISP 1.10B: payment services and e-money complaints reporting
- FCA PS25/19: changes to complaints reporting (COM001)
- FCA Handbook MIFIDPRU 9.2: MIFIDPRU regulatory reporting
- FCA Handbook SUP 16.23: annual financial crime report (REP-CRIM)
- FCA Handbook SUP 16.4: annual controllers report (REP002)
- FCA Handbook SUP 16.5: close links report (REP001)
- FCA Handbook SUP 16.13: payment service providers' reports
- FCA Handbook SUP 16.15: electronic money issuers' reports
- FCA Handbook SUP 16.11: product sales data (PSD)
- FCA Handbook SUP 16.25: claims management return (CMC001)
- FCA Handbook SUP 16.29: MIFIDPRU remuneration report (MIF008)
- FCA Handbook SUP 12.7: appointed representatives, principal reporting
- FCA Handbook FEES 5.4: fee-tariff data
- FCA: FIN074 returns
- GOV.UK: UK bank holidays (England and Wales)
This guide is general information, not legal or regulatory advice. Rules and FCA expectations change; check the sources and take advice on your firm's circumstances.