Authorised e-money institution compliance checklist

The deadlines in this template

• Annual e-money institution questionnaire (FIN060)FCA · 30 business days after year end

  Submit the EMI questionnaire, including your capital position, within 30 business days of your accounting reference date (SUP 16.15.8D). The date here is set a little early to stay inside that window.

• Monthly safeguarding returnFCA · 15 business days after each month end

  Submit the safeguarding return to the FCA within 15 business days of the end of each month (SUP 16.14A.3R). The date here is the 19th, which always falls inside that window.

• Annual safeguarding auditFCA · Within 4 months of the audit period end

  Have a qualified auditor report on your safeguarding compliance and submit the report within 4 months of the audit period end, or 6 months for your first audit (SUP 3A). Untick this if your relevant funds never exceeded £100,000 over 53 weeks.

• Half-yearly payments fraud report (REP017)FCA · 2 months after 30 June and 31 December

  Report payment fraud data for the half-years to 30 June and 31 December, within two months of each (SUP 16.13.7D and 16.13.8D).

• Annual operational and security risk assessment (REP018)FCA · At least once every calendar year

  Submit an updated assessment of your operational and security risks, and of the measures that address them, at least once every calendar year (SUP 16.13.13D).

• Annual financial crime report (REP-CRIM)FCA · 60 business days after year end

  Submit the annual financial crime report within 60 business days of your accounting reference date (SUP 16.23.7R, applied by SUP 16.13.3-AA and SUP 16.15.5A). The date here is set a little early to stay inside that window.

• Annual controllers reportFCA · 4 months after year end

  Report your controllers to the FCA within four months of your accounting reference date (SUP 16.4.5R, applied by SUP 16.13.3-A and SUP 16.15.5D).

• Annual close links reportFCA · 4 months after year end

  Report your close links to the FCA within four months of your accounting reference date (SUP 16.5.4R, applied by SUP 16.13.3-A and SUP 16.15.5D).

• Payment services and e-money complaints returnFCA · Yearly today, half-yearly from 2027

  Report complaints about payment services and e-money, including a nil return if you had none (DISP 1.10B). The return is yearly today and moves to calendar half-years from 2027 (PS25/19), so enter your next due date.

• Annual FCA fees paymentFCA · 30 days after the invoice date

  Pay the FCA periodic fees invoice, which also collects the FOS and FSCS levies. Invoices are issued between July and September and are due 30 days after the invoice date. Late payment adds £250 plus interest. Move this date to your invoice's due date when it arrives.

• Annual Consumer Duty board reportFCA · Once a year, usually by 31 July

  Your board (or equivalent) reviews and approves the annual assessment of whether the firm delivers good outcomes for customers. Most firms keep to the 31 July date of the first report. Move it if your board uses a different date.

Dates for returns counted in business days are set a few days early, so they never fall after the real deadline.

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Monthly and half-yearly returns

The safeguarding return is due within 15 business days of each month end (SUP 16.14A), and the REP017 payments fraud report within two months of 30 June and 31 December (SUP 16.13). Regmindr sets the safeguarding return on the 19th of each month, which always falls inside the window.

Returns from your year end

FIN060 is due 30 business days after your accounting reference date (SUP 16.15), REP-CRIM 60 business days after it, and the controllers and close links reports four months after it. Choose your year end when you add the template and each date is filled in.

Who it's for

Authorised e-money institutions. Small e-money institutions have a different set of returns. Add the UK limited company template as well for your Companies House and HMRC deadlines.

Sources

• FCA Handbook: SUP 16.15 Reporting under the Electronic Money Regulations
• FCA Handbook: SUP 16.13 Reporting under the Payment Services Regulations
• FCA Handbook: SUP 16.14A Safeguarding return
• FCA Handbook: SUP 3A Payment services and electronic money
• FCA Handbook: DISP 1.10B Payment services and electronic money complaints reporting

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