Related provisions for SUP 16.3.11

SUP 16.23.3G31/12/2016

(1) The purpose of this section is to ensure that the FCA receives regular and comprehensive information about the firm’s systems and controls in preventing financial crime.(2) The purpose of collecting the data in the Annual Financial Crime Report is to assist the FCA in assessing the nature of financial crime risks within the financial services industry.

SUP 16.23.4R31/12/2016

(1) A firm must submit the Annual Financial Crime Report to the FCA annually in respect of its financial year ending on its latest accounting reference date.(2) A firm is only required to submit data that relates to the parts of its business subject to the Money Laundering Regulations.

SUP 16.23.6R31/12/2016

A firm must submit the Annual Financial Crime Report in the form specified in SUP 16 Annex 42AR using the appropriate online systems accessible from the FCA’s website.

SUP 16.23.7R31/12/2016

A firm must submit the Annual Financial Crime Report within 60 business days of the firm’saccounting reference date.

SUP 16.3.8R07/03/2016

A written report must be delivered to the FCA28 by one of the methods listed in SUP 16.3.9 R.224949

SUP 16.3.9R20/10/2017

Method of submission of reports (see SUP 16.3.8 R)

22 8

Method of delivery
1.	Post or hand deliver33 to the published address of the FCA 49 for submission of reports. If hand delivering mark the report for the attention of ‘Central Reporting’ and obtain a dated receipt.33 49
2.	[deleted]33 22 49 49
3.	Electronic mail to the published e-mail address 33of the FCA's 49 Central Reporting team.22 22 49
4.22	Online submission via the appropriate systems accessible from the22 FCA 28 website 49 49 8 22

SUP 16.3.10G01/07/2018

(1)
The 33published address of the FCA 49 for postal submission of reports is:
49

Central Reporting22

The Financial Conduct49 Authority
49

PO BOX 35747

London E14 5WP

(2)

The 33published address of the FCA 49 for hand delivery of reports is:

49

(a)

Central Reporting22

The Financial Conduct Authority38
49 49

12 Endeavour Square35

London, E20 1JN35

if the firm's usual supervisory contact at the FCA 28 is based in London, or:
49 49

(b)

Central Reporting33

The Financial Conduct Authority38

49 49

Quayside House

127 Fountainbridge

Edinburgh EH3 8DJ

if the firm's usual supervisory contact at the FCA 49 is based in Edinburgh.2

49

(3)
The current published email address 33for the FCA’s Central Reporting team is regulatory.reports@fca.org.uk. Please note that the 33Central Reporting team does not handle general correspondence between firms and the FCA, and will not respond to queries33 38. Accordingly, firms should not make submissions to the Central Reporting team’s email address33 other than as directed in SUP 16.3.8R.
22 33 49 49 49 33 28 33 49 49 33

SUP 16.3.12G07/03/2016

SUP 15.6 refers to and contains requirements regarding the steps that firms must take to ensure that information provided to the FCA28 is accurate and complete. Those requirements apply to reports required to be submitted under this chapter.4949

SUP 16.3.13R13/04/2018

(1) A firm must submit a report required by this chapter in the frequency, and so as to be received by the FCA28 no later than the due date, specified for that report.4949(2) If the due date for submission of a report required by this chapter falls on a day which is not a business day, the report must be submitted so as to be received by the FCA28 no later than the first business day after the due date. 4949(3) If the due date for submission of a report required by this chapter

SUP 16.3.14AG07/03/2016

9Failure to submit a report in accordance with the rules in, or referred to in,12 this chapter or the provisions of relevant legislation12 may also lead to the imposition of a financial penalty and other disciplinary sanctions. A firm may be subject to reporting requirements under relevant legislation other than the Act, not referred to in this chapter. An example of this is reporting to the FCA28 by building societies under those parts of the Building Societies Act 1986 which

SUP 16.3.15G07/03/2016

The FCA28 may from time to time send reminders to firms when reports are overdue. Firms should not, however, assume that the FCA28 has received a report merely because they have not received a reminder.1494949

SUP 16.3.16G13/04/2018

The firm is responsible for ensuring delivery of the required report38 by the due date. If a report is received by the FCA28 after the due date and the firm believes its delivery arrangements were adequate, it may be required to provide proof of those arrangements. Examples of such proof would be:494949(1) "proof of posting" receipts from a UK post office or overseas equivalent which demonstrates that the report was posted early enough to allow delivery by the due date in accordance

SUP 16.3.18G13/04/2018

SUP 16.2.1 G emphasises the importance to the FCA28 of timely and accurate information. The extension of a firm's accounting period to more than 15 months may hinder the timely provision of relevant and important information to the FCA.38 This is because many due dates for reporting to the FCA28 are linked to firms'accounting reference dates. Indeed, for some categories of firm, the only reports required by the FCA28 have due dates for submission which are linked to the firm's

SUP 16.3.22G13/04/2018

The Financial Services and Markets Act 2000 (Service of Notices) Regulations 2001 (SI 2001/1420) contain provisions relating to the service of documents on the FCA.38 They do not apply to reports required under SUP 1638, because of the specific rules in this section.284949

SUP 16.3.23G01/07/2021

When the FCA28 receives a report which contains confidential information and whose submission is required under this chapter, it is obliged under Part 23 of the Act38 (Public Record, Disclosure of Information and Co-operation) to treat that information as confidential (see41SUP 2.2.4G).41494949493849

SUP 16.3.24G01/07/2021

SUP 2.3.12AG states that the FCA38 may pass to other regulators information which it has in its possession. Such information includes information contained in reports submitted under this chapter. The FCA’s disclosure of information to other regulators is subject to SUP 2.2.4G38 (Confidentiality of information). Also, some value measures data in SUP 16.27 is used by the FCA to create published guidance. This public disclosure is to assist the FCA to discharge its public fun

SUP 16.12.2G29/07/2022

(1) Principle 4 requires firms to maintain adequate financial resources. The prudential sourcebooks, which are contained in the Prudential Standards block in the Handbook,89 set out the FCA's65 detailed capital adequacy requirements. By submitting regular data, firms enable the FCA65 to monitor their compliance with Principle 4 and their prudential requirements.9737378837979797979737(2) The data items submitted help the FCA65 analyse firms' financial and other conditions and

SUP 16.12.3R29/07/2022

(1) Any firm permitted to 5carry5 on any of the activities within each of the RAGs set out in column (1) of the table in SUP 16.12.4 R must:(a) (i) unless (ii) or (iii) 11applies, submit to the FCA65 the duly completed data items or other items applicable to the firm as set out in the provision referred to in column (2) of that table;9797(ii) unless (iii) applies, where 11 a firm is required to submit completed data items for 11more than one RAG, that11firm must only submit the

SUP 16.12.4R29/07/2022

Table of applicable rules containing data items 4, frequency and submission periods

(1)		(2)	(3)	(4)
RAGnumber	Regulated Activities	Provisions containing:
RAGnumber	Regulated Activities	applicabledata items	reporting frequency/ period	due date32 32
	27 12 12	37
RAG 1	• accepting deposits • meeting of repayment claims 76 managing dormant account funds (including the investment of such funds)76	RAG 1 firms should complete their prudential reporting requirements as set out in the PRA Rulebook.76
RAG 2.1	• effecting contracts of insurance • carrying out contracts of insurance • entering as provider into a funeral plan contract 88• carrying out a funeral plan contract as provider	71 RAG 2.1 firms should complete their prudential reporting requirements as set out in the PRA Rulebook except firms carrying out funeral plan provision activities in relation to which SUP 16.12.8AR applies.88 2	71 2	71 2
RAG 2.2	• managing the underwriting capacity of a Lloyds syndicate as a managing agent at Lloyds • advising on syndicate participation at Lloyds • arranging deals in contracts of insurance written at Lloyds	SUP 16.12.9 R2	SUP 16.12.9 R2	SUP 16.12.9 R2
RAG 3	• dealing in investment as principal • dealing in investments as agent • advising on investments (except P2P agreements) 67 (excluding retail investment activities) • arranging (bringing about) deals in investments (excluding retail investment activities) • advising on P2P agreements (when carried on exclusively with or for professional clients)67	SUP 16.12.10 R2 SUP 16.12.11 R78 89 37 37	SUP 16.12.10 R2SUP 16.12.12 R78 37	SUP 16.12.10 R2SUP 16.12.13 R
RAG 4	• managing investments • establishing, operating or winding up a collective investment scheme • establishing, operating or winding up a stakeholder pension scheme • establishing, operating or winding up a personal pension scheme2 • managing an AIF 38 • managing a UK UCITS 82 • operating an electronic system in relation to lending (FCA-authorised persons only)48 38 38 38 5	SUP 16.12.14 R2 SUP 16.12.15 R78 89 37 37	SUP 16.12.14 R2SUP 16.12.16 R78 37	SUP 16.12.14 R2SUP 16.12.17 R
RAG 5	• home finance administration or home finance providing activity 11 • the activity of a P2P platform operator facilitating a home finance transaction, where the lender or provider does not require permission to enter into the transaction83 11	76SUP 16.12.18BR 37 and SUP 16.12.18C R58 2 58	76SUP 16.12.18BR 37 and SUP 16.12.18C R58 2 58	76SUP 16.12.18BR 37 and SUP 16.12.18C R58 2 58
RAG 6	• safeguarding and administration of assets (without arranging) • arranging safeguarding and administration of assets • acting as trustee or depositary of an AIF 38 • acting as trustee or depositary of a UK UCITS 82 38 40 38 38	SUP 16.12.19A R2	SUP 16.12.20 R2	SUP 16.12.21 R2
RAG 7	• retail investment activities • advising on P2P agreements (except when carried on exclusively with or for professional clients)67 • advising on pensions transfers & opt-outs • arranging (bringing about deals) in retail investments	SUP 16.12.22A R89 37 78 37	SUP 16.12.23A R78 37 37	SUP 16.12.24AR78
RAG 8	• making arrangements with a view to transactions in investments • operating a multilateral trading facility4 • operating an organised trading facility35	SUP 16.12.25AR89 80 37 78 37	SUP 16.12.26 R	SUP 16.12.27 R
RAG 9	• home finance mediation activity 14 • insurance distribution activity 84 (non-investment insurance contracts)88• funeral plan distribution 14	SUP 16.12.28A R14	SUP 16.12.28A R14	SUP 16.12.28A R14
RAG 10	• the activities of an RIE 97 97	SUP 16.12.29 G2	SUP 16.12.29 G2	SUP 16.12.29 G2 32
32 RAG 11 81	bidding in emissions auctions 87 81	SUP 16.12.29AR87 81	SUP 16.12.29AR87 81	SUP 16.12.29AR87 81
47 RAG 12 71	• credit-related regulated activity	SUP 16.12.29C R	SUP 16.12.29C R	SUP 16.12.29C R

SUP 16.12.22AR01/01/2022

2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:

89Description of data item	Firms’ prudential category and applicable data item (note 1)
89Description of data item	MIFIDPRU investment firms	Firms subject to IPRU(INV) Chapter 13	Firms that are also in one or more of RAGs 2 to 6 and not subject to IPRU(INV) Chapter 13
Solvency statement	No standard format (note 2)
Balance sheet	FSA029 (note 3)	Section A RMAR
Income statement	FSA030 (note 3)	Section B RMAR
Capital adequacy	MIF001 (notes 3 and 6)	Section D1 RMAR (note 9)
Liquidity	MIF002 (notes 3, 4 and 6)
Metrics monitoring	MIF003 (notes 3 and 6)
Concentration risk (non-K-CON)	MIF004 (notes 3, 5 and 6)
Concentration risk (K-CON)	MIF005 (notes 3, 5 and 6)
Group capital test	MIF006 (notes 6 and 8)
ICARA assessment questionnaire	MIF007 (note 6)
Supplementary capital data for collective portfolio management investment firms	FIN067 (note 10)
Professional indemnity insurance (note 11)90	Section E RMAR	Section E RMAR	Section E RMAR
Threshold conditions		Section F RMAR
Training and competence	Section G RMAR	Section G RMAR	Section G RMAR
COBS data	Section H RMAR	Section H RMAR	Section H RMAR
Client money and client assets	Section C RMAR	Section C RMAR
Fees and levies	Section J RMAR	Section J RMAR
Adviser charges	Section K RMAR (note 7)	Section K RMAR (note 7)	Section K RMAR (note 7)
Note 1	When submitting the completed data item required, a firm (except a MIFIDPRU investment firm in relation to an item reported under MIFIDPRU 9) must use the format of the data item set out in SUP 16 Annex 24R, or SUP 16 Annex 18AR in the case of the RMAR. Guidance notes for completion of the data items are contained in SUP 16 Annex 25, or SUP 16 Annex 18BG in the case of the RMAR.
Note 2	Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner.
Note 3	A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation.
Note 4	Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU 6.
Note 5	Only applicable to a non-SNI MIFIDPRU investment firm.
Note 6	Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.
Note 7	This item only applies to firms that provide advice on retail investment products and P2P agreements.
Note 8	Only applicable to a parent undertaking to which the group capital test applies.
Note 9	Where a firm submits data items for both RAG 7 and RAG 9, the firm must complete Section D1.
Note 10	Only applicable to firms that are collective portfolio management investment firms.
Note 11	Only applicable to firms that are subject to an FCA requirement to hold professional indemnity insurance and are not MIFIDPRU investment firms.90

SUP 16.12.28AR29/07/2022

2The applicable data items, reporting frequencies and submission deadlines referred to in SUP 16.12.4 R are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period.

Description of data item 11	Data item 11 (note 1)	Frequency		Submission deadline
		Annual regulated business revenue up to and including £5 million	Annual regulated business revenue over £5 million
88Home finance mediation activity and insurance distribution activity
Balance Sheet	Section A RMAR	Half yearly	Quarterly	30 business days
Income Statement	Section B RMAR	Half yearly	Quarterly	30 business days
Capital Adequacy (note 3)58	Section D1 RMAR	Half yearly	Quarterly	30 business days
Professional indemnity insurance (note 2)11	Section E RMAR	Half yearly	Quarterly 11 11	30 business days
Threshold Conditions	Section F RMAR	Half yearly	Half yearly	30 business days
Training and Competence	Section G RMAR	Half yearly	Half yearly	30 business days
COBS11 data	Section H RMAR	Half yearly	Half yearly	30 business days
Supplementary product sales data	Section I RMAR	Half yearly11 11	Annually	30 business days
Client money and client assets (note 3)58	Section C RMAR	Half yearly	Quarterly	30 business days
Fees and levies	Section J RMAR	Annually	Annually	30 business days
88Funeral plan distribution activity
88Funeral plan financials return: distributors (note 4)]	FPR003b92	Half yearly (note 5)		80 business days
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 18A. Guidance notes for the completion of the data items is set out in SUP 16 Annex 18B.
11Note 2	This item only applies to firms that may be subject to an FCA 80 requirement to hold professional indemnity insurance and are not MIFIDPRU investment firms 89. 68
58Note 3	This item does not apply to firms who only carry on home finance mediation activities exclusively in relation to second charge regulated mortgage contracts or legacy CCA mortgage contracts (or both)66 and who are not otherwise expected to complete it by virtue of carrying out other regulated activities. This item also does not apply if the firm is a P2P platform operator facilitating home finance transactions and is not required to submit it by virtue of carrying out other regulated activities. 83
88Note 4	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 50B92. Guidance notes for the completion of the data item are set out in SUP 16 Annex 50B92.
88Note 5	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm’s accounting reference date. The relevant half year periods end on 30 June and 31 December.

SUP 16.12.30R29/07/2022

(1) 2An authorised professional firm, other than one that must comply with IPRU(INV) 3, 5 or 13 in accordance with IPRU(INV) 2.1.4R,3 or one that is a CASS debt management firm or one that carries on only credit-related regulated activity as a non-mainstream regulated activity,47 must submit an annual questionnaire, contained in SUP 16 Annex 9R, unless:11(a) its only regulated activities are one or more of:(i) insurance distribution84;(ii) mortgage mediation;(iii) retail investment;(iv)

SUP 16.12.33R29/06/2018

Financial reports from a member of a financial conglomerate (see SUP 16.12.32 R)

Content of Report	Form (Note 1)	Frequency	Due Date
Calculation of supplementary capital adequacy requirements in accordance with one of the three42 technical calculation methods 42	Note 2	Note 5 Yearly42	Note 5
Identification of significant risk concentration levels	Note 3	Yearly	4 months after year end
Identification of significant intra-group transactions	Note 4	Yearly	4 months after year end
Report on compliance with GENPRU 3.1.35 R where it applies 11	Note 6	Note 5	Note 5
Note 1	When giving the report required, a firm must use the form indicated, if any.
Note 2	In respect of FCA-authorised persons, if39 Part 1 of GENPRU3 Annex 1 (method80 1), or Part 2 of GENPRU 3 Annex 1 (method 2), or Part 3 of GENPRU 3 Annex 1 (method 3) applies, there is no specific form. Adequate information must be provided, specifying the calculation method used42 and each financial conglomerate for which the FCA 68 is the co-ordinator must discuss with the FCA 68 the form which this reporting will take and the extent to which verification by an auditor will be required.42 11 68 42 97 97 97 97 42
	42
	42
	79 42 42 42 42
Note 3	Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the FCA 68 is the co-ordinator must discuss with the FCA 68 the form of the information to be reported. This should mean that usual information management systems of the financial conglomerate can be used to the extent possible to generate and analyse the information required. When reviewing the risk concentration levels, the FCA 68 will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interests, the risk of circumvention of sectoral rules 68, and the level or volume of risks. 97 97 97 97 97 97
Note 4	For the purposes of this reporting requirement, an intra-group transaction will be presumed to be significant if its amount exceeds 5% of the total amount of capital adequacy requirements at the level of the financial conglomerate. Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the FCA 68 is the co-ordinator must11 discuss with the FCA 68 the form of the information to be reported. This should mean that the68 usual information management systems of the financial conglomerate can be used to the extent possible to generate and analyse the information required. When reviewing the intra-group transactions, the FCA 68 will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interest11, the risk of circumvention of sectoral rules, and the level or volume of risks. 97 97 11 97 97 97 97
Note 5	The frequency and due date will be as follows: (1) banking and investment services conglomerate; frequency is yearly80 with due date 45 business days after period end;42 and68 (2) insurance conglomerate: frequency is yearly with due date four months after period end for the capital adequacy return and three months after period end for the report on compliance with GENPRU 3.1.35 R where it applies. 11 68 11 68 42 42
Note 6	Adequate information must be added as a separate item to the relevant form for sectoral reporting.

MAR 10.4.3R01/01/2021

(1) 1This rule applies to a UK firm operating a multilateral trading facility or an OTF and a UK branch of a third country investment firm operating a multilateral trading facility or an OTF.(2) A firm must make public and provide to the FCA3a weekly report with the aggregate positions held by the different categories of persons for the different commodity derivatives or emission allowances traded on the trading venue, where those instruments meet the criteria of article 83 of

MAR 10.4.5D01/01/2021

(1) 1This direction applies to:(a) a UK firm operating a multilateral trading facility or an OTF; and (b) a UK branch of a third country investment firm operating a multilateral trading facility or an OTF.(2) A firm shall report to the FCA: (a) (where it meets the minimum threshold as specified in article 83 of the MiFID Org Regulation) the weekly report referred to in MAR 10.4.3R(2), by using the form set out in Annex I of MiFID ITS 4, and publish it on its website3; and(b)

MAR 10.4.6G01/01/2021

1For the purposes of making the weekly report referred to under MAR 10.4.3R(2), the FCA will accept an email containing a link to the report, as published on the firm’s website. Emails should be sent to the FCA at COT_reports@fca.org.uk.3

MAR 10.4.8D01/01/2021

(1) 1This direction applies to:(a) a MiFID investment firm3; and (b) a UK branch of a third country investment firm. (2) An investment firm in (1) trading in a commodity derivative or emission allowance outside a trading venue must, where the FCA is the competent authority of the trading venue where that commodity derivative or emission allowance is traded, provide the FCA with a report containing a complete breakdown of:(a) their positions taken in those commodity derivatives

MAR 10.4.9D01/01/2021

[deleted]3

MAR 10.4.11G01/01/2021

(1) 2This guidance applies to persons subject to MAR 10.4.8D(2)3.(2) A firm subject to MAR 10.4.8D(2)3may use a third party technology provider to submit to the FCA the report referred to in MAR 10.4.8 D(2) provided that it does so in a manner consistent with MiFID. It will retain responsibility for the completeness, accuracy and timely submission of the report and should populate field 5 of MiFID ITS 4 Annex II with its own reporting entity identification. It should be the applicant

EG 3.11.201/03/2016

1A firm’s report – produced internally or by an external third party – can clearly assist the firm, but may also be useful to the FCA where there is an issue of regulatory concern. Sharing the outcome of an investigation can potentially save time and resources for both parties, particularly where there is a possibility of the FCA taking enforcement action in relation to a firm’s perceived misconduct or failing. This does not mean that firms are under any obligation to share the

EG 3.11.601/03/2016

1Some themes or issues are common to any discussion about the potential use or value of a report to the FCA. These include: (1) to what extent the FCA will be able to rely on the report in any subsequent enforcement proceedings; (2) to what extent the FCA will have access to the underlying evidence or information that was relied upon in producing the report; (3) where legal privilege or other professional confidentiality is claimed over any material gathered or generated in the

EG 3.11.801/03/2016

1Nothing in paragraphs 3.11.1 to 3.11.7 extends or increases the scope of the existing duty to report facts or issues to the FCA in accordance with SUP 15 or Principle 11.

EG 3.11.1101/03/2016

1The FCA is not able to require the production of “protected items”, as defined in the Act, but it is not uncommon for there to be disagreement with firms about the scope of this protection. Arguments about whether certain documents attract privilege tend to be time- consuming and delay the progress of an investigation. If a firm decides to give a report to the FCA, then the FCA considers that the greatest mutual benefit is most likely to flow from disclosure of the report itself

SUP 16.11.2G01/01/2021

(1) The purpose of this section2 is to set out the requirements for firms in the retail mortgage, investment, consumer credit lending8 and pure protection contract markets specified in SUP 16.11.1 R to report individual product sales data, and to report individual performance data on regulated mortgage contracts,7 to the FCA17. In the case of firms in the sale and rent back market, there is a requirement to record, but not to submit, sales data13. These requirements apply6 whether

SUP 16.11.4G01/01/2015

(1) A firm may submit a sales 7data report more frequently than required by SUP 16.11.3 R7if it wishes.7(2) If it is easier and more practical for a firm to submit additional data relating to products other than those specified in SUP 16.11.5 R, it may submit that additional data to the FCA17 in a data report.17

SUP 16.11.9R01/01/2015

A firm must provide a 7data report to the FCA17 electronically in a standard format provided by the FCA17.71717

SUP 16.11.10G01/04/2013

A data report will have been provided to the FCA17 in accordance with SUP 16.11.9 R only if all mandatory data reporting fields (as set out in SUP 16 Annex 21R) have been completed correctly and the report has been accepted by the relevant FCA17 reporting system.1717

SUP 16.11.11R01/01/2015

(1) A firm may appoint another person to provide a 7data report on the firm's behalf if the firm has informed the FCA17 of that appointment in writing.717(2) Where (1) applies, the firm must ensure that the data report complies with the requirements of SUP 16.11 and identifies the originator of the transaction.

SUP 16.8.3BR31/12/2014

9Firms required to submit reports as set out in SUP 16.8.3 R (1) and SUP 16.8.3 R (2) must do so online through the appropriate systems accessible from the FCA's website.

SUP 15.14.19G13/01/2018

The EBA has issued Guidelines on incident reporting under the Payment Services Directive that specify the criteria a payment service provider should use to assess whether an operational or security incident is major and needs to be reported to the FCA. These Guidelines also specify the format for the notification and the procedures the payment service provider should follow.

SUP 15.14.21D01/01/2021

In particular, a notification required by regulation 99(1) of the Payment Services Regulations must be submitted by the payment service provider to the FCA:(1) within the timescales and at the frequencies specified in the EBA’s Guidelines on incident reporting under the Payment Services Directive (EBA/GL/2017/10)3;(2) in writing on the form specified in SUP 15 Annex 11D; and(3) by such electronic means as the FCA may specify.

SUP 16.13.2G30/03/2022

The purpose of this section is to: 3(1) give directions to authorised payment institutions, small payment institutions and registered account information service providers under regulation 109(1) (Reporting requirements) of the Payment Services Regulations in relation to:31212(a) the information in respect of their provision of payment services and their compliance with requirements imposed by or under Parts 2 to 7 of the Payment Services Regulations that they must provide to

SUP 16.13.2-AG13/01/2018

3The purpose for which this section requires information to be provided to the FCA under regulation 109 of the Payment Services Regulations is to assist the FCA in the discharge of its functions under regulation 106 (Functions of the FCA), regulation 108 (Monitoring and enforcement) and regulation 109(6) (Reporting requirements) of the Payment Services Regulations.

SUP 16.13.3D01/01/2021

(1) An authorised payment institution, a small payment institution6 or a registered account information service provider3 must submit to the FCA12 the duly completed return applicable to it as set out in column (2) of the table in SUP 16.13.4D.2212(2) An authorised payment institution, a small payment institution or a registered account information service provider3 must submit the return referred to in (1):(a) in the format specified as applicable in column (3) of the table

SUP 16.13.3CG13/01/2018

3Authorised payment institutions, small payment institutions and registered account information service providers are reminded that they should give the FCA reasonable advance notice of changes to their accounting reference date (among other things) under regulation 37 of the Payment Services Regulations. The accounting reference date is important because many frequencies and due dates for reporting to the FCA are linked to the accounting reference date.

SUP 16.13.5G13/01/2018

3Regulation 109(4) of the Payment Services Regulations requires payment service providers to provide to the FCA statistical data on fraud relating to different means of payment.

SUP 16.13.8D27/03/2020

(1) 5In the case of an authorised payment institution, an authorised electronic money institution or a credit institution with permission to accept deposits under Part 4a of FSMA8:(a) the return set out in SUP 16 Annex 27ED must be provided to the FCA every six months; (b) returns must cover the reporting periods 1 January to 30 June and 1 July to 31 December; and(c) returns must be submitted within two months of the end of each reporting period.(2) In the case of a small payment

SUP 16.21.2G21/03/2016

The purpose of this section is to direct CBTL firms in relation to:the information that they must provide to the FCA on their CBTL business and their compliance with requirements imposed by Schedule 2 to the MCD Order; andthe time at which, and the manner and form in which, they must provide that information.[Note: article 18(1)(c) of the MCD Order]

SUP 16.21.4D21/03/2016

(1) A CBTL firm must submit a duly completed consumer buy-to-let return to the FCA.(2) The return referred to in (1) must be submitted:(a) in the format set out in SUP 16 Annex 39AD; guidance notes for the completion of the return are set out in SUP 16 Annex 39BG;(b) online through the appropriate systems accessible from the FCA’s website; and(c) within 30 business days following the end of the reporting period.(3) The reporting period is the four calendar quarters beginning on

SUP 16.21.7D21/03/2016

(1) A CBTL firm may appoint another person to provide a report on the CBTL firm’s behalf if the CBTL firm has informed the FCA of that appointment in writing.(2) Where (1) applies, the CBTL firm must ensure that the report complies with the requirements of SUP 16.21.

SYSC 4.7.20G10/12/2018

[deleted] 6

SUP 16.15.2G01/04/2013

The purpose of this section is to give directions to the electronic money issuers referred to in SUP 16.1.1B D under regulation 49 (Reporting requirements) of the Electronic Money Regulations in relation to:(1) the information in respect of their issuance of electronic money and provision of payment services and their compliance with requirements imposed by or under Parts 2 to 5 of the Electronic Money Regulations that they must provide to the FCA6; and 6(2) the time at which

SUP 16.15.4D01/04/2013

An electronic money issuer that is not a credit institution must submit to the FCA:66(1) the duly completed return applicable to it as set out in column (2) of the table in SUP 16.15.8 D; and(2) the return referred to in (1):(a) in the format specified as applicable in column (3) of the table in SUP 16.15.8 D; (b) at the frequency and in respect of the periods specified in column (4) of that table;(c) by the due date specified in column (5) of that table; and (d) by electronic

IPRU-INV 4.4.2D01/01/2016

The Society must give the FCA1 a report on each members’ agent's1 compliance with the financial resource requirements referred to in IPRU-INV 4.4.1D as at the end of each quarter (determined by reference to each underwriting agent's accounting reference date).

IPRU-INV 4.4.3D01/01/2016

The report referred to in IPRU-INV 4.4.2D must reach the FCA1 within two months of the end of the relevant quarter and must state: (1) whether the Society has any information indicating or tending to indicate that, during the quarter to which the report relates, the members’ agents1 failed to meet the financial resource requirements referred to in IPRU-INV 4.4.1D; (2) whether, at the end of the quarter to which the report relates, the members’ agents1 failed to meet the financial

IPRU-INV 4.4.4D01/01/2016

In addition to the reports required under IPRU-INV 4.4.2D, the Society must give the FCA1 an annual report on each members’ agents1 compliance or non-compliance with financial resource requirements as at the end of that members’ agent's1 financial year.

IPRU-INV 4.4.5D01/01/2016

The report in IPRU-INV 4.4.4D must reach the FCA1 within seven months of that members’ agent's1 accounting reference date and must: (1) confirm that: (a) the Society has received from that members’ agent1 in respect of the financial year to which the report relates, all relevant attachments to the Annual Financial Return that the members’ agent1 is required to make to the Society under the requirements identified in IPRU-INV 4.4.1D; (b) that members’ agent1 met the applicable

FEES 4.4.9D01/04/2013

3To the extent that a firm4 has provided the information required by FEES 4.4.7 D to the FCA as part of its compliance with another provision of the Handbook, it is deemed to have complied with the provisions of that direction.444

APER 4.4.4G07/12/2020

1Failing to report promptly in accordance with his APER employer2 internal procedures (or if none exist direct to the regulator concerned), information which it would be reasonable to assume would be of material significance to the regulator concerned), whether in response to questions or otherwise, falls within APER 4.4.3 G. The regulator concerned is:(1) the FCA if it would be reasonable to assume that it would be of material significance to it;3(2) the PRA if it would be reasonable

APER 4.4.5G07/12/2020

There is no duty on an approved person to report such information directly to the regulator concerned3 unless he is one of the approved persons responsible within the APER employer2 for reporting matters to the regulator concerned.3However, if an approved person takes steps to influence the decision so as not to report to the regulator concerned or acts in a way that is intended to obstruct the reporting of the information to the regulator concerned, then the FCA1 will, in respect

APER 4.4.6G07/12/2020

1In determining whether or not an approved person's conduct under APER 4.4.4 G complies with Statement of Principle 4, the following are factors which, in the opinion of the FCA, are to be taken into account:3(1) the likely significance to the regulator concerned (as defined in APER 4.4.4 G1) of the information which it was reasonable for the individual to assume;31(2) whether the information related to the individual himself or to his APER employer2;(3) whether any decision

SYSC 18.3.1R07/09/2016

(1) A firm must establish, implement and maintain appropriate and effective arrangements for the disclosure of reportable concerns by whistleblowers.(2) The arrangements in (1) must at least:(a) be able effectively to handle disclosures of reportable concerns including: (i) where the whistleblower has requested confidentiality or has chosen not to reveal their identity; and(ii) allowing for disclosures to be made through a range of communication methods; (b) ensure the effective

SYSC 18.3.6R10/12/2018

This rule applies to an EEA SMCR banking firm3 and a third-country SMCR banking firm3.2(1) A person subject to this rule (‘P’) 2must, in the manner described in (2), communicate to its UK-based employees that they may disclose reportable concerns to the PRA or the FCA and the methods for doing so. P 2must make clear that:(a) reporting to the PRA or to the FCA is not conditional on a report first being made using P’s 2internal arrangements; (b) it is possible to report using P’s

SYSC 18.3.6AG01/01/2021

[deleted]4

SUP 5.4.10G01/06/2016

Where the skilled person is appointed by the person in SUP 5.2.1 G or SUP 5.2.2 G, the FCA1 will normally require the skilled person to be appointed to report to the FCA1 through that person. In the normal course of events the FCA1 expects that the person in SUP 5.2.1 G or SUP 5.2.2 G2 will be given the opportunity to provide written comments on the report or the collection of the relevant information prior to its submission to the FCA1. 222222222

SUP 5.4.10AG01/06/2016

2Where the skilled person is to be appointed by the FCA1 itself, the skilled person will report directly to the FCA1.

Related provisions for SUP 16.3.11

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Method of submission of reports (see SUP 16.3.8 R)