Due to the impact of Coronavirus the FCA has extended regulatory reporting deadlines temporarily and will also waive late return fees for SMEs.

The extension applies for submissions due by 30 June.

A return due on 22 May, for example, would now receive a 2-month extension to Wednesday 22 July.

The regulator said that returns not included in the list below must be submitted within the usual timeframe.

For small or medium-size businesses (paying less than £10,000 in fees and levies in 2020/2021) the admin fee for late returns has also been waived until 30 June.

Regulatory returns: deadline changes

SUP 16 handbook returns:

1-month extension applies for the following returns:

• COR001A (Own funds)
• COR001B (COREP Leverage Ratio)
• COR002 (COREP LE)
• COR003 (COREP NSFR)
• COR005 (Asset Encumbrance)
• FRP001 (FINREP)
• FSA004 (Breakdown of Credit Risk Data)
• FSA005 (Market Risk)
• FSA007 (Operational Risk)
• FSA008 (Large Exposures)
• FSA014 (Forecast Data from Firms)
• FSA017 (Interest rate gap report)
• FSA018 (UK integrated group - Large Exposures (UK integrated group))
• FSA019 (Pillar 2 Information)
• FSA055 (Systems and Controls Questionnaire)
• REP005 (High Earners Report)
• RMA-D2 (Financial Resources)

2-month extension applies for the following return:

• FIN-A (annual report and accounts)

Firms are not required to submit the following return for 2020:

• Employers’ Liability Register compliance return

Other Handbook returns:

2-month extension applies for the following returns:

• Annual financial reports (as required under Disclosure Guidance and Transparency Rules)
• Credit union complaints return (CREDS 9 Annex 1R)
• Complaints return (DISP Annex 1R)
• Claims management companies complaints return (DISP 1 Annex 1AB)