COM001 deadline and reporting periods

What is COM001?

One complaints return for every firm, on fixed calendar half-years. It covers the complaints you received and how you dealt with them.

Who submits it, how often and when

Who submits it

All FCA-authorised firms that report complaints, including full permission consumer credit firms, payment and e-money firms, claims management firms and funeral plan providers. You report for your own firm only, with no group reporting. Firms with only a limited permission are out and report through CCR007.

Frequency

Twice a year.

Reporting period

Periods are 1 January to 30 June and 1 July to 31 December, whatever your accounting reference date is.

Deadline

30 business days after the end of each period. The first, for 1 January to 30 June 2027, is due on 11 August 2027

Recent changes

• Starts on 1 January 2027 and replaces the old complaints returns, including the payments and e-money return. It adds new vulnerability data and a nil return option.

The move from the old complaints return

Until 31 December 2026 firms keep using their existing complaints returns. Every firm's reporting period under those old rules ends on 31 December 2026, so the last old-style return covers a short period and is due 30 business days after that date. From 1 January 2027 the new COM001 return replaces them, with six-month periods ending 30 June and 31 December. The calendar shows the last old-style return as a final partial return.

should only be a partial return covering the period since its previous report.

Source: DISP 1.10.4BR; DISP 1.10.5R; PS25/19 paras 3.4 and chapter 3

Worked example for your accounting reference date

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

Reports are to be submitted to the FCA within 30 business days of the end of the relevant reporting periods.

• Source: DISP 1.10.1R(1)/(1A), 1.10.4R, 1.10.5R as amended from 31 Dec 2026 (PS25/19, FCA 2025/53, FCA 2026/12) (confidence: high)

COM001: common questions