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Firm details, ownership and conduct

Principal AR return deadline and reporting periods

Appointed representatives report for principals (REP025)

What is Principal AR return?

A yearly report on the appointed representatives your firm is responsible for.

Who submits it, how often and when

Who submits it
Any firm that has at least one appointed representative. You report for each 12 months to your accounting reference date in which you were a principal, even for part of the year. The Register cannot show whether you have appointed representatives, so check your own records.
Frequency
Once a year.
Reporting period
The 12 months ending on your accounting reference date.
Deadline
60 business days after your accounting reference date

Worked example for your accounting reference date

With an accounting reference date of 31 March: your next Principal AR return periods end and are due as follows (worked out on 3 November 2026).

  • Period ending 31 March 2027, due 25 June 2027

With an accounting reference date of 31 December: your next Principal AR return periods end and are due as follows (worked out on 3 November 2026).

  • Period ending 31 December 2026, due 30 March 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 60 business days of the firm’s accounting reference date

Get your own Principal AR return 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.

Principal AR return: common questions

Who has to submit Principal AR return?

Any firm that has at least one appointed representative. You report for each 12 months to your accounting reference date in which you were a principal, even for part of the year. The Register cannot show whether you have appointed representatives, so check your own records. Your firm's RegData schedule shows whether Principal AR return is on your list.

How often is Principal AR return submitted?

Principal AR return is submitted Once a year.. The 12 months ending on your accounting reference date.

What is the Principal AR return deadline?

The deadline is 60 business days after your accounting reference date. Business-day deadlines skip weekends and England and Wales bank holidays. Source: SUP 12.7.9DR; SUP 12 Annex 6R. Confirm the date in your own RegData schedule.

Can I work out my Principal AR return 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.