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Key dates
Key dates for financial advisers and mortgage brokers: December 2026 to December 2027
Dates for a small FCA-authorised advice firm or mortgage broker between October 2026 and December 2027: the complaints return changeover, FCA fee dates, and rule and tax changes with a fixed start date. Deadlines that depend on your own year end or a client's anniversary are not listed.
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December 2026
Every firm's complaints reporting period ends, whatever its year end
DISP 1.10.4BR ends the current reporting period for all firms on this date. A firm whose year end is not 30 June or 31 December files a short-period return on the existing form, covering the months since its last return. Who: All FCA-authorised firms
Source: FCA Handbook DISP 1.10.4BR; FCA PS25/19, paragraph 3.4 (read 1 October 2026)
January 2027
The new complaints return starts counting: closed in 3 days, in 8 weeks, after 8 weeks
From this date every firm's return counts complaints by how fast they were closed. The clocks on each complaint do not change: the third business day for early resolution and eight weeks for a final response. Who: All FCA-authorised firms
Source: FCA PS25/19, paragraph 3.3; FCA Handbook DISP 1.5.1R and 1.6.2R (read 1 October 2026)
February 2027
Complaints return for the period ending 31 December 2026 due (England and Wales)
Thirty business days after 31 December 2026, leaving out the 1 January bank holiday. In Scotland it is Monday 15 February. On 1 October 2026 a return not complete by its due date brought a £100 administrative fee. Who: All FCA-authorised firms
Source: FCA Handbook DISP 1.10.5R, DISP 1.10.6AR and SUP 16.3.14R; GOV.UK bank holidays (read 1 October 2026)
March 2027
Comes round every year
Last day for the FCA to receive an application to cancel or reduce permissions
An application that reaches the FCA after 31 March does not change the fees and levies invoiced for the fee year that starts on 1 April, and they are not refunded. It matters to any firm planning to stop or narrow its regulated business. Who: Firms giving up or reducing permissions
Source: FCA, How we calculate annual fees (read 1 October 2026)
April 2027
Comes round every year
FCA fee year 2027/28 begins
FCA fees and the ombudsman and guidance levies are set for the year from 1 April to 31 March. The 2026/27 minimum fee is £2,200. The 2027/28 rates had not been published on 1 October 2026. Who: All FCA-authorised firms
Source: FCA Handbook FEES 4 Annex 2AR, rates for 1 April 2026 to 31 March 2027 (read 1 October 2026)
Unused pension funds and death benefits come into the estate for inheritance tax
From this date most unused pension funds and death benefits are included in the estate, and personal representatives report and pay the tax. Clients with large pension funds need the conversation before the date, not after it. Who: Investment and pension advisers
Source: HM Treasury and HMRC, government response of 21 July 2025
June 2027
Consumer composite investments rules come fully into force
The FCA's new product information rules for retail investment products apply in full from this date. A firm that advises on or sells one of these products is a distributor under the rules. The optional transition period began on 6 April 2026. Who: Investment advisers
Source: FCA, PS25/20 web page, last updated 9 December 2025 (read 1 October 2026)
Comes round every year
First reporting period of the new complaints return ends
The period covers 1 January to 30 June 2027, and the FCA expects to receive the data from 1 July 2027. A firm with no complaints still files a nil return, chosen at the first question. Who: All FCA-authorised firms
Source: FCA PS25/19, paragraph 3.3; DISP 1.10.4R as it will appear on 31 December 2026 (read 1 October 2026)
August 2027
Comes round every year
FCA annual fee due in full for firms that paid under £50,000 last year
FEES 4.3.6R: pay by 1 August or, if later, within 30 days of the invoice date. A late payment brings a £250 administrative fee plus interest at 5% a year over Bank Rate under FEES 2.2.1R. Who: Firms whose FCA fee last year was under £50,000
Source: FCA Handbook FEES 4.3.6R and FEES 2.2.1R (read 1 October 2026)
First new complaints return due (England and Wales)
Thirty business days after 30 June 2027 under DISP 1.10.5R. In Scotland the 2 August bank holiday makes it Thursday 12 August. Each firm files its own return, because joint reports for a group end with the old form. Who: All FCA-authorised firms
Source: FCA Handbook DISP 1.10.5R; FCA PS25/19, paragraph 1.6; GOV.UK bank holidays (read 1 October 2026)
December 2027
Comes round every year
Second reporting period of the new complaints return ends
The period covers 1 July to 31 December 2027. The return is due within 30 business days, which in England and Wales is Monday 14 February 2028. Who: All FCA-authorised firms
Source: FCA PS25/19, paragraph 3.5; FCA Handbook DISP 1.10.5R (read 1 October 2026)
Dates can move. We checked each one on the date shown at the top of this page; check the source before you rely on a date for something that matters. The adviser, and compliance where the firm's procedures require it, checks any date before it is relied on.
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We write practical guides for people who run small UK firms, and we check every fact against its source on the date shown. Read how we review, or tell us if something has changed.