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Firm details, ownership and conduct

Controllers Report deadline and reporting periods

Annual controllers report (REP002)

What is Controllers Report?

Your yearly report to the FCA on the people and companies that control your firm.

Who submits it, how often and when

Who submits it
Every firm except those the rules exclude, such as ICVCs. Among payment and e-money firms, only authorised ones are covered. Mutuals and building societies file only if they know of a controller. One group report can be filed for several firms.
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 Controllers 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 Controllers 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

within four months of the firm's accounting reference date

Get your own Controllers 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 calendar

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

Controllers Report: common questions

Who has to submit Controllers Report?

Every firm except those the rules exclude, such as ICVCs. Among payment and e-money firms, only authorised ones are covered. Mutuals and building societies file only if they know of a controller. One group report can be filed for several firms. Your firm's RegData schedule shows whether Controllers Report is on your list.

How often is Controllers Report submitted?

Controllers Report is submitted Once a year.. Follows your accounting reference date.

What is the Controllers 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 16.4.5R(6); SUP 16.13.3-A; SUP 16.15.5. Confirm the date in your own RegData schedule.

Can I work out my Controllers 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.