MIFIDPRU investment firms
MIFIDPRU reporting deadline and reporting periods
MIFIDPRU regulatory reporting (MIF001 to MIF008, FSA029 and FSA030)
What is MIFIDPRU reporting?
MIFIDPRU investment firms send a set of quarterly returns, MIF001 to MIF008, plus a balance sheet and income statement. Most follow calendar quarters. MIF005 follows your accounting reference date. Small and non-interconnected (SNI) firms file fewer of them than non-SNI firms.
Sections, frequencies and deadlines
| Section | Frequency | Reporting period | Deadline |
|---|---|---|---|
| MIF001MIFIDPRU own funds (MIF001) | Every 3 months. | Periods end on the last business day of March, June, September and December. | 20 business days after each reporting date (30 business days for consolidated reports) |
| MIF002MIFIDPRU liquid assets (MIF002) | Every 3 months. | Periods end on the last business day of March, June, September and December. | 20 business days after each reporting date (30 business days for consolidated reports) |
| MIF003MIFIDPRU monitoring metrics (MIF003) | Every 3 months. | Periods end on the last business day of March, June, September and December. | 20 business days after each reporting date (30 business days for consolidated reports) |
| MIF004MIFIDPRU concentration risk, non K-CON (MIF004) | Every 3 months. | Periods end on the last business day of March, June, September and December. | 20 business days after each reporting date (30 business days for consolidated reports) |
| MIF005MIFIDPRU concentration risk, K-CON (MIF005) | Every 3 months. | Periods end on your accounting reference date and every 3 months after it. Unlike MIF001 to MIF004, this return follows your accounting reference date. | 20 business days after each reporting date |
| MIF006MIFIDPRU group capital test (MIF006) | Every 3 months. | Calendar quarters ending 31 March, 30 June, 30 September and 31 December. | 20 business days after each quarter end |
| MIF008MIFIDPRU remuneration report (MIF008) | Once a year. | Follows your accounting reference date. | 4 months after your accounting reference date. If that day is not a business day, it moves to the next business day |
| FSA029Balance sheet for investment firms (FSA029) | Every 3 months. | Periods end on your accounting reference date and every 3 months after it. | 20 business days after each reporting date (30 business days for consolidated reports) |
| FSA030Income statement for investment firms (FSA030) | Every 3 months. | Periods end on your accounting reference date and every 3 months after it. | 20 business days after each reporting date (30 business days for consolidated reports) |
Who submits it. All MIFIDPRU investment firms file MIF001 and MIF003. SNI firms also file MIF002 unless they are exempt from the liquidity rules, plus MIF007. Non-SNI firms also file MIF004 and MIF005. MIF006 is only for parents that use the group capital test. Your RegData schedule shows exactly which apply.
Recent changes
- MIF008 and related sections. The rule wording changes on 1 January 2027. The timing does not change.
Worked example for your accounting reference date
Shown for MIF001. Other sections use their own frequency and deadline from the table above.
With an accounting reference date of 31 March: your next MIF001 periods end and are due as follows (worked out on 3 November 2026).
- Period ending 31 December 2026, due 29 January 2027
- Period ending 31 March 2027, due 28 April 2027
- Period ending 30 June 2027, due 28 July 2027
- Period ending 30 September 2027, due 28 October 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
20 business days after the reporting reference date
- MIF001: MIFIDPRU 9.2.1R-9.2.4R; SUP 16.12.12/16.12.13 (RAG 3/4/7/8) (confidence: high)
- MIF002: MIFIDPRU 9.2.1R-9.2.4R; SUP 16.12.12/16.12.13 (RAG 3/4/7/8) (confidence: high)
- MIF003: MIFIDPRU 9.2.1R-9.2.4R; SUP 16.12.12/16.12.13 (RAG 3/4/7/8) (confidence: high)
- MIF004: MIFIDPRU 9.2.1R-9.2.4R; SUP 16.12.12/16.12.13 (RAG 3/4/7/8) (confidence: high)
- MIF005: MIFIDPRU 9.2.1R-9.2.4R; SUP 16.12.12/16.12.13 (RAG 3/4/7/8) (confidence: high)
- MIF006: SUP 16.12.12, 16.12.13, 16.12.23A, 16.12.24A, 16.12.26 (confidence: medium)
- MIF008: SUP 16.29.3R, 16.29.8R (confidence: high)
- FSA029: SUP 16.12.12/13, 16.12.16/17, 16.12.23A/24A, 16.12.26/27 (confidence: high)
- FSA030: SUP 16.12.12/13, 16.12.16/17, 16.12.23A/24A, 16.12.26/27 (confidence: high)
Get your own MIFIDPRU reporting 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 calendarWant the wider picture? Read the full guide: FCA regulatory reporting deadlines 2026/27.
MIFIDPRU reporting: common questions
Who has to submit MIFIDPRU reporting?
All MIFIDPRU investment firms file MIF001 and MIF003. SNI firms also file MIF002 unless they are exempt from the liquidity rules, plus MIF007. Non-SNI firms also file MIF004 and MIF005. MIF006 is only for parents that use the group capital test. Your RegData schedule shows exactly which apply. Your firm's RegData schedule shows whether MIFIDPRU reporting is on your list.
How often is MIFIDPRU reporting submitted?
It depends on the section. MIF001: Every 3 months.. MIF002: Every 3 months.. MIF003: Every 3 months.. MIF004: Every 3 months.. MIF005: Every 3 months.. MIF006: Every 3 months.. MIF008: Once a year.. FSA029: Every 3 months.. Periods end on the last business day of March, June, September and December.
What is the MIFIDPRU reporting deadline?
The deadline is 20 business days after each reporting date (30 business days for consolidated reports); or 20 business days after each reporting date; or 20 business days after each quarter end; or 4 months after your accounting reference date. If that day is not a business day, it moves to the next business day. Business-day deadlines skip weekends and England and Wales bank holidays. Source: MIFIDPRU 9.2.1R-9.2.4R; SUP 16.12.12/16.12.13 (RAG 3/4/7/8). Confirm the date in your own RegData schedule.
Can I work out my MIFIDPRU reporting 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.