Firm details, ownership and conduct
Close Links Report deadline and reporting periods
Annual close links report (REP001)
What is Close Links Report?
Your yearly report to the FCA on firms and people closely linked to your firm.
Who submits it, how often and when
- Who submits it
- Every firm except sole traders and the types of firm the rules exclude. Firms that have chosen to report close link changes monthly do not file it. Among payment and e-money firms, only authorised ones are covered. Unincorporated friendly societies file only if they have close links.
- Frequency
- Once a year.
- Reporting period
- Follows your accounting reference date.
- Deadline
- 4 months after your accounting reference date. If that day is not a business day, it moves to the next business day
Worked example for your accounting reference date
With an accounting reference date of 31 March: your next Close Links Report periods end and are due as follows (worked out on 3 November 2026).
- Period ending 31 March 2027, due 2 August 2027
With an accounting reference date of 31 December: your next Close Links Report periods end and are due as follows (worked out on 3 November 2026).
- Period ending 31 December 2026, due 30 April 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
must be sent electronically to the appropriate regulator within four months of the firm's accounting reference date.
- Source: SUP 16.5.4R(6); SUP 16.5.1G; SUP 11.1.1R; SUP 11.9 (confidence: high)
Get your own Close Links Report 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.
Close Links Report: common questions
Who has to submit Close Links Report?
Every firm except sole traders and the types of firm the rules exclude. Firms that have chosen to report close link changes monthly do not file it. Among payment and e-money firms, only authorised ones are covered. Unincorporated friendly societies file only if they have close links. Your firm's RegData schedule shows whether Close Links Report is on your list.
How often is Close Links Report submitted?
Close Links Report is submitted Once a year.. Follows your accounting reference date.
What is the Close Links Report deadline?
The deadline is 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: SUP 16.5.4R(6); SUP 16.5.1G; SUP 11.1.1R; SUP 11.9. Confirm the date in your own RegData schedule.
Can I work out my Close Links Report 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.