Reporting

Copyright © 2025 LexisNexis

This overview is a guide to the Lexis+® UK Financial Services content within the Reporting subtopic, with links to the appropriate materials.

Introduction

The FCA's reporting requirements provisions are set out in a variety of sources including the Principles for Businesses (PRIN), the Supervision Manual (SUP), the Transaction Reporting User Pack (TRUP), the Market Conduct rules (MAR) and the Financial Services and Markets Act 2000 (FSMA 2000).

The PRA's reporting requirements are also set out in a number of sources, including in the Fundamental Rules, Regulatory Reporting, Close Links and Change in Control parts of the PRA Rulebook, and in FSMA 2000.

The PRA works closely with the FCA in the collection and management of regulatory data. Much regulatory data for PRA firms continues to be collected by the FCA. This includes reporting via the FCA’s RegData system, the submission of firms’ controllers and close links reports and the reporting of changes to firms’ standing data.

Principle 11 of the FCA Handbook's Principles for Businesses (PRIN) and Fundamental Rule 7 of the PRA's Fundamental Rules, require

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL
Powered by Lexis+®
Latest Financial Services News

AML: FATF plenary approves revised standards on payment transparency and guidance on financial inclusion and RBA

The latest Financial Action Task Force (FATF) plenary has announced, among other developments, that it has approved revisions to Recommendation 16 of the FATF Standards on strengthening payment transparency, in addition to endorsing new guidance on financial inclusion and the risk-based approach (RBA). The guidance includes approaches to address de-risking and the application of simplified due diligence (SDD). At the same time, the FATF has revised its assessment methodology to bring it in line with changes to Recommendation 1 of its Standards.

EBA publishes final draft technical standards on operational risk

The European Banking Authority (EBA) has published three final draft technical standards for the implementation of the EU Banking Package. They will allow supervisors to monitor institutions’ compliance, in order to promote consistent and enhanced supervision. The EBA is seeking to ensure comprehensive and accurate representation of operational risk in banks' financial statements.

Financial Services—other developments (16/06/2025)

A round-up of other developments, which have not been covered in full by the LexisNexis Financial Services practical guidance team but may nevertheless be of interest.

Government to exempt domestic premises suppliers from requiring credit broking permissions to offer BNPL

HM Treasury (HMT) has announced that, following industry and Financial Conduct Authority (FCA) engagement, the government has decided to exempt domestic premises suppliers from requiring credit broking permissions to offer buy-now, pay-later (BNPL) products as a payment option.

View Financial Services by content type :  
News
Practice notes
Precedents
Q&As

Popular documents

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a

Glossary—Latin legal terms

Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
Late payment penalties—inheritance tax

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Contributory negligence in personal injury claims

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a

Glossary—Latin legal terms

Glossary—Latin legal terms

Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of