FCA compliance checklist for advisers and brokers

The deadlines in this template

• Half-yearly RMARFCA · 30 business days after each half-year end

  Submit the Retail Mediation Activities Return in RegData. Due within 30 business days of each half-year and year end. Until the end of 2026, submit the complaints return (DISP 1.10) with it. The date here is set a little early to stay inside that window.

• Half-yearly complaints returnFCA · 30 business days after 30 June and 31 December

  Submit the complaints return (DISP 1.10) in RegData, including a nil return if you had no complaints. From 2027 every firm reports on fixed half-years, January to June and July to December, within 30 business days of each. The date here is set a little early to stay inside that window.

• Annual Firm Details AttestationFCA · 60 business days after year end

  Check, update and confirm your firm details in FCA Connect (SUP 16.10), even if nothing has changed. Due within 60 business days of your financial year end. The date here is set a little early to stay inside that window.

• 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.

• 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 SM&CR certification of staffFCA · At least once a year

  Assess and certify that each certified person is fit and proper, at least once a year, and keep the FCA Directory up to date. Set the date your firm runs its annual certification.

• Annual Conduct Rules breaches report (REP008)FCA · 31 October, if there's anything to report

  Report disciplinary action taken for Conduct Rules breaches by staff who aren't Senior Managers, for the year to 31 August. Due by 31 October in RegData. No nil return is needed if there's nothing to report.

• Annual PI insurance renewalFCA · On your policy renewal date

  Renew your professional indemnity insurance before it lapses. FCA-authorised intermediaries must hold cover that meets the FCA's minimum terms.

• Annual ICO data protection feeICO · On your registration anniversary

  Renew your data protection fee registration with the ICO. It's due each year on the anniversary of your registration.

• Annual Companies House confirmation statementCompanies House · Within 14 days of your review date

  File a confirmation statement at least once every 12 months, within 14 days of the end of your review period. The due date is shown on your company's Companies House page.

• Annual accounts to Companies HouseCompanies House · 9 months after year end

  File your company's annual accounts within 9 months of the financial year end (private limited companies). The first accounts after incorporation have a different deadline.

• Annual corporation tax paymentHMRC · 9 months and 1 day after year end

  If your company makes a taxable profit, pay corporation tax 9 months and 1 day after the end of the accounting period. Companies with profits over £1.5 million pay in quarterly instalments instead.

• Annual company tax return (CT600)HMRC · 12 months after year end

  File the company tax return with HMRC within 12 months of the end of the accounting period.

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

Download this checklist

Get the next 12 months of these deadlines as a spreadsheet or a calendar file, free.

Dates from your year end

The RMAR, the Firm Details Attestation, annual accounts, corporation tax and the CT600 all count from your accounting reference date. Choose your year end when you add the template and each date is filled in, then repeats.

Deadlines on your own dates

SM&CR certification, the PI insurance renewal and the ICO fee fall on dates only your firm knows: when you run certification, when your policy renews and when you first registered. Enter them once and they repeat.

What it doesn't cover

Firms with other permissions have more returns, such as MIFIDPRU returns for investment firms or CCR returns for consumer credit firms. Add those as your own obligations alongside the template.

Sources

• FCA: Retail Mediation Activities Return (RMAR)
• FCA Handbook: SUP 16.10 Confirmation of firm details
• FCA Handbook: DISP 1.10 Complaints reporting rules
• FCA: Consumer Duty
• FCA: Senior Managers and Certification Regime

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