FCA compliance calendar for advisers and brokers

Deadlines that move with your year end

These are counted from your accounting reference date, so two firms with different year ends file them in different months.

• RMAR: within 30 business days of the end of each reporting period, at least twice a year.
• Firm Details Attestation: within 60 business days of your year end, under SUP 16.10, even if nothing has changed.
• Annual accounts: 9 months after your year end for a private limited company.
• Corporation tax payment: 9 months and 1 day after your year end.
• Company tax return (CT600): 12 months after your year end.

Deadlines on the same date for every firm

• Consumer Duty board report: at least once a year under PRIN 2A.8. The first reports were due by 31 July 2024, and many firms have kept that date.
• FCA annual fees: invoices are usually issued between July and September and are due 30 days after the invoice date. Paying late adds £250 plus interest.
• Complaints return: from 2027, every firm reports complaints for January to June and July to December under DISP 1.10, each due within 30 business days, so in mid-August and mid-February. A nil return is still due if you had no complaints.
• REP008: covers 1 September to 31 August and is due by 31 October. Since August 2025 you don't file a nil return if there's nothing to report.

Deadlines on your own dates

These depend on dates only your firm knows, so add them from your own records.

• SM&CR certification: assess each certified person as fit and proper at least once a year under SYSC 27.2. A certificate lasts 12 months.
• PI insurance renewal: renew before your policy ends so your cover stays continuous.
• ICO data protection fee: renews each year on the anniversary of your registration.
• Confirmation statement: at least once every 12 months, up to 14 days after your review period ends.

Business days, not calendar days

The RMAR, the complaints return and the Firm Details Attestation are counted in business days. Thirty business days is at least six calendar weeks and 60 business days at least 12, and longer when bank holidays fall inside the window. The calendar above shows the month each one falls in. Count the business days to get the exact date.

Which of these apply to you

The calendar covers a typical small adviser, mortgage broker or insurance broker that is a private limited company. Some details depend on your firm:

• Which RMAR sections you complete depends on your permissions.
• Companies with taxable profits over £1.5 million pay corporation tax in instalments instead of one payment.
• Limited permission consumer credit firms file REP008 within two months of their accounting reference date, not by 31 October.

Sources

• FCA: Retail Mediation Activities Return
• FCA Handbook: DISP 1.10
• FCA: Keeping your firm's details up to date
• FCA Handbook: PRIN 2A.8
• FCA: Pay your annual fee
• FCA: REP008 for solo-regulated firms
• FCA Handbook: SYSC 27.2
• GOV.UK: Prepare and file annual accounts
• GOV.UK: Pay your Corporation Tax bill
• GOV.UK: Company Tax Returns

This page is a summary, not legal or regulatory advice. The rules in the sources above take precedence.