Send financial reports: electronic money institutions

How to provide us with regular financial reports, including forms for small and authorised e-money institutions (EMIs) and those doing non-regulated business.

Electronic money institutions (EMIs) must provide us with regular reporting returns so we can supervise your business. For more information see Chapter 14 of ‘The FCA’s role under the Electronic Money Regulations 2011: Our approach’.

EMI returns

Download and complete your small or authorised EMI returns. All EMIs must submit the returns before the deadlines or will be fined £250.

Small EMIs

Small EMIs must submit two returns:

Refer to these notes when you complete the returns:

Your annual report and accounts must also be submitted within 80 business days of year end.

Authorised EMIs

The five authorised EMI returns are within a single Excel file. Refer to the help notes when you complete the returns.

Your annual report and accounts must also be submitted within 80 business days of year end.

Submit your returns

Email your returns to regulatory.reports@fca.org.uk. Do not send us scanned copies of the return.

You can email regulatory.reports@fca.org.uk for encryption instructions for your returns.

After you submit your return

We’ll acknowledge receipt of your returns by email or letter.

EMIs that undertake non-regulated business

Authorised and small EMIs that undertake other, non-regulated business (eg foreign exchange or currency conversion) must provide us with a set of accounts that cover the e-money and payment services element of their business.

If the accounts are audited and lodged at Companies House, we’d expect them to be submitted to us at the same time.