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Client money and assets (CASS)

CMAR deadline and reporting periods

Client money and assets return (CMAR)

What is CMAR?

A monthly return on the client money and custody assets your firm holds.

Who submits it, how often and when

Who submits it
Firms the FCA classes as medium or large for client money and assets. Medium means client money of £1m to £1bn, or custody assets of £10m to £100bn, in the previous calendar year. Large means above those limits. Small firms do not file it. Insurance client money does not count towards size. The Register cannot show your size, so check your own figures.
Frequency
Every month.
Reporting period
Calendar months.
Deadline
15 business days after the end of each month

Worked example for your accounting reference date

With an accounting reference date of 31 March: your next CMAR periods end and are due as follows (worked out on 3 November 2026).

  • Period ending 31 October 2026, due 20 November 2026
  • Period ending 30 November 2026, due 21 December 2026
  • Period ending 31 December 2026, due 22 January 2027
  • Period ending 31 January 2027, due 19 February 2027

Dates skip weekends and England and Wales bank holidays where the deadline is counted in business days. Your own RegData schedule is the authority.

Where the rule comes from

a firm must submit a completed CMAR to the FCA within 15 business days of the end of each month.

Get your own CMAR dates

Enter your FRN and ARD and see every return that is likely to apply to your firm, with period ends and due dates for the next 12 months.

Build my reporting calendar

Want the wider picture? Read the full guide: FCA regulatory reporting deadlines 2026/27.

CMAR: common questions

Who has to submit CMAR?

Firms the FCA classes as medium or large for client money and assets. Medium means client money of £1m to £1bn, or custody assets of £10m to £100bn, in the previous calendar year. Large means above those limits. Small firms do not file it. Insurance client money does not count towards size. The Register cannot show your size, so check your own figures. Your firm's RegData schedule shows whether CMAR is on your list.

How often is CMAR submitted?

CMAR is submitted Every month.. Calendar months.

What is the CMAR deadline?

The deadline is 15 business days after the end of each month. Business-day deadlines skip weekends and England and Wales bank holidays. Source: SUP 16.14.1R, 16.14.3R; CASS 1A.2.7R. Confirm the date in your own RegData schedule.

Can I work out my CMAR dates automatically?

Yes. Enter your FRN and accounting reference date in the FCA regulatory reporting calendar and it will list your period ends and due dates for the next 12 months, with a calendar file you can download.

This page is a planning aid, not regulatory advice. Your firm's RegData schedule is the authority on which returns you must submit and when.