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Retail mediation (RMAR)

RMAR deadline and reporting periods

Retail Mediation Activities Return (RMAR)

What is RMAR?

The RMAR is the main return for advice and mediation firms. It is made up of sections, such as the balance sheet, profit and loss, client money, capital, insurance, training and fees. Some sections are sent twice a year and some once a year. Four sections move to four times a year if your annual regulated business revenue is over £5m. Most are due 30 business days after the period ends.

Sections, frequencies and deadlines

RMAR sections with frequency and deadline
SectionFrequencyReporting periodDeadline
RMAR ARMAR Section A: balance sheetTwice a year. Four times a year if your annual regulated business revenue is over £5m.Periods end on your accounting reference date and 6 months later. If you report four times a year, they end every 3 months from your accounting reference date.30 business days after the end of each period
RMAR BRMAR Section B: profit and lossTwice a year. Four times a year if your annual regulated business revenue is over £5m.Periods end on your accounting reference date and 6 months later. If you report four times a year, they end every 3 months from your accounting reference date.30 business days after the end of each period
RMAR CRMAR Section C: client money and assetsTwice a year. Four times a year if your annual regulated business revenue is over £5m.Periods end on your accounting reference date and 6 months later. If you report four times a year, they end every 3 months from your accounting reference date.30 business days after the end of each period
RMAR D1RMAR Section D1: regulatory capitalTwice a year. Four times a year if your annual regulated business revenue is over £5m.Periods end on your accounting reference date and 6 months later. If you report four times a year, they end every 3 months from your accounting reference date.30 business days after the end of each period
RMAR ERMAR Section E: professional indemnity insuranceOnce a year.Follows your accounting reference date.30 business days after the end of each period
RMAR GRMAR Section G: training and competenceOnce a year.Follows your accounting reference date.30 business days after the end of each period
RMAR HRMAR Section H: conduct of business dataTwice a year, at every revenue level.Periods end on your accounting reference date and 6 months later.30 business days after the end of each period
RMAR IRMAR Section I: product sales dataTwice a year. Once a year if your annual regulated business revenue is over £5m.Periods end on your accounting reference date and 6 months later, or once a year on your accounting reference date if you are over £5m.30 business days after the end of each period
RMAR JRMAR Section J: fee dataOnce a year.The period is the 12 months ending on your accounting reference date.30 business days after the end of each period
RMAR KRMAR Section K: adviser chargesOnce a year.Follows your accounting reference date.30 business days after the end of each period
RMAR MRMAR Section M: pension transfer adviceOnce a year.The 12 months ending on 31 March, whatever your accounting reference date is.30 business days after the end of each period

Who submits it. Advice and mediation firms. Mortgage and insurance brokers and funeral plan distributors file it, as do retail investment firms that are not MIFIDPRU firms. MIFIDPRU investment firms file the MIFIDPRU returns instead of Sections A, B and D1. Firms that file the MLAR do not file Sections A and B. PRA-authorised banks and insurers do not file Sections A, B and D1. Your RegData schedule shows which sections apply to your firm.

Recent changes

  • RMAR A and related sections. The table that sets RMAR frequencies for retail investment firms was amended on 1 October 2026. We have not confirmed what changed, so check your current RegData schedule. Since 1 April 2026, firms that file this section and have revenue of £150m or less file their FIN073 return once a year instead of every quarter.
  • RMAR K and related sections. The table that sets RMAR frequencies for retail investment firms was amended on 1 October 2026. We have not confirmed what changed, so check your current RegData schedule.

Worked example for your accounting reference date

Shown for RMAR A. Other sections use their own frequency and deadline from the table above.

If your annual regulated business revenue is over £5m (every 3 months), with an accounting reference date of 31 March: your next RMAR A periods end and are due as follows (worked out on 3 November 2026).

  • Period ending 30 September 2026, due 11 November 2026
  • Period ending 31 December 2026, due 12 February 2027
  • Period ending 31 March 2027, due 13 May 2027
  • Period ending 30 June 2027, due 11 August 2027

If your annual regulated business revenue is £5m or less (twice a year), with an accounting reference date of 31 March: your next RMAR A periods end and are due as follows (worked out on 3 November 2026).

  • Period ending 30 September 2026, due 11 November 2026
  • Period ending 31 March 2027, due 13 May 2027

If your annual regulated business revenue is £5m or less (twice a year), with an accounting reference date of 31 December: your next RMAR A periods end and are due as follows (worked out on 3 November 2026).

  • Period ending 31 December 2026, due 12 February 2027
  • Period ending 30 June 2027, due 11 August 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

Annual regulated business revenue up to and including £5 million.

Get your own RMAR 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.

RMAR: common questions

Who has to submit RMAR?

Advice and mediation firms. Mortgage and insurance brokers and funeral plan distributors file it, as do retail investment firms that are not MIFIDPRU firms. MIFIDPRU investment firms file the MIFIDPRU returns instead of Sections A, B and D1. Firms that file the MLAR do not file Sections A and B. PRA-authorised banks and insurers do not file Sections A, B and D1. Your RegData schedule shows which sections apply to your firm. Your firm's RegData schedule shows whether RMAR is on your list.

How often is RMAR submitted?

It depends on the section. RMAR A: Twice a year. Four times a year if your annual regulated business revenue is over £5m.. RMAR B: Twice a year. Four times a year if your annual regulated business revenue is over £5m.. RMAR C: Twice a year. Four times a year if your annual regulated business revenue is over £5m.. RMAR D1: Twice a year. Four times a year if your annual regulated business revenue is over £5m.. RMAR E: Once a year.. RMAR G: Once a year.. RMAR H: Twice a year, at every revenue level.. RMAR I: Twice a year. Once a year if your annual regulated business revenue is over £5m.. Periods end on your accounting reference date and 6 months later. If you report four times a year, they end every 3 months from your accounting reference date.

What is the RMAR deadline?

The deadline is 30 business days after the end of each period. Business-day deadlines skip weekends and England and Wales bank holidays. Source: SUP 16.12.28A (RAG 9); SUP 16.12.23A and 24A (RAG 7, from 1 Oct 2026); SUP 16.12.26-27 (RAG 8); SUP 16.12.3R-16.12.4R; SUP 16.3.13R(3)-(4). Confirm the date in your own RegData schedule.

Can I work out my RMAR 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.