← FCA regulatory reporting calendar

Financial resilience and accounts

FIN073 deadline and reporting periods

Financial resilience return (FIN073)

What is FIN073?

A short return showing how financially resilient your firm is.

Who submits it, how often and when

Who submits it
Nearly every FCA firm. Out are firms with only a limited permission, MIFIDPRU investment firms, not for profit debt advice bodies, PRA-authorised firms, firms in supervised run-off and firms that only provide targeted support. Payment institutions, e-money institutions and account information providers are in.
Frequency
Once a year if you file RMAR Section A and your revenue is £150m or less. Otherwise every 3 months.
Reporting period
Annual filers report on their accounting reference date. Others report on that date and every 3 months after it.
Deadline
30 business days after each reporting date

Recent changes

  • FIN073 has applied since January 2024. Since 1 April 2026, firms that file RMAR Section A and have revenue of £150m or less report once a year.

Worked example for your accounting reference date

If you are a mortgage lender or administrator, or if you are a payments, e-money, consumer credit, claims management or funeral plan firm (every 3 months), with an accounting reference date of 31 March: your next FIN073 periods end and are due as follows (worked out on 3 November 2026).

  • Period ending 30 September 2026, due 11 November 2026
  • Period ending 31 December 2026, due 12 February 2027
  • Period ending 31 March 2027, due 13 May 2027
  • Period ending 30 June 2027, due 11 August 2027

If you file RMAR Section A (once a year), with an accounting reference date of 31 March: your next FIN073 periods end and are due as follows (worked out on 3 November 2026).

  • Period ending 31 March 2027, due 13 May 2027

If you file RMAR Section A (once a year), with an accounting reference date of 31 December: your next FIN073 periods end and are due as follows (worked out on 3 November 2026).

  • Period ending 31 December 2026, due 12 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

within 30 business days after the relevant reporting reference date

Get your own FIN073 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.

FIN073: common questions

Who has to submit FIN073?

Nearly every FCA firm. Out are firms with only a limited permission, MIFIDPRU investment firms, not for profit debt advice bodies, PRA-authorised firms, firms in supervised run-off and firms that only provide targeted support. Payment institutions, e-money institutions and account information providers are in. Your firm's RegData schedule shows whether FIN073 is on your list.

How often is FIN073 submitted?

FIN073 is submitted Once a year if you file RMAR Section A and your revenue is £150m or less. Otherwise every 3 months.. Annual filers report on their accounting reference date. Others report on that date and every 3 months after it.

What is the FIN073 deadline?

The deadline is 30 business days after each reporting date. Business-day deadlines skip weekends and England and Wales bank holidays. Source: SUP 16.30.1R, 16.30.2R, 16.30.7R, 16.30.8R, 16.30.8AR. Confirm the date in your own RegData schedule.

Can I work out my FIN073 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.