Payments and e-money
REP027 deadline and reporting periods
Safeguarding return (REP027)
What is REP027?
A monthly return on how you safeguard your customers' funds.
Who submits it, how often and when
- Who submits it
- Authorised payment institutions, authorised and small e-money institutions, and small payment institutions that choose to safeguard, when they hold relevant funds. You do not file for the month in which you first become a safeguarding institution. Firms that only provide account information or payment initiation hold no relevant funds.
- Frequency
- Every month.
- Reporting period
- Calendar months.
- Deadline
- 15 business days after the end of each month
Recent changes
- In force since 7 May 2026.
Worked example for your accounting reference date
With an accounting reference date of 31 March: your next REP027 periods end and are due as follows (worked out on 3 November 2026).
- Period ending 31 October 2026, due 20 November 2026
- Period ending 30 November 2026, due 21 December 2026
- Period ending 31 December 2026, due 22 January 2027
- Period ending 31 January 2027, due 19 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
a safeguarding institution must submit a safeguarding return to the FCA within 15 business days of the end of each month.
- Source: SUP 16.14A.3R (in force 7 May 2026); CASS 15 (confidence: high)
Get your own REP027 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.
REP027: common questions
Who has to submit REP027?
Authorised payment institutions, authorised and small e-money institutions, and small payment institutions that choose to safeguard, when they hold relevant funds. You do not file for the month in which you first become a safeguarding institution. Firms that only provide account information or payment initiation hold no relevant funds. Your firm's RegData schedule shows whether REP027 is on your list.
How often is REP027 submitted?
REP027 is submitted Every month.. Calendar months.
What is the REP027 deadline?
The deadline is 15 business days after the end of each month. Business-day deadlines skip weekends and England and Wales bank holidays. Source: SUP 16.14A.3R (in force 7 May 2026); CASS 15. Confirm the date in your own RegData schedule.
Can I work out my REP027 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.