Electronic money institutions (EMIs) must provide us with certain information to help us comply with our supervisory responsibilities under the Electronic Money Regulations (EMRs).
For more information see Chapter 14 of the Approach Document.
Reporting process for EMIs
The EMI returns are listed below and can be downloaded. You must:
- complete them electronically in Excel, and
- send them to us by email to firstname.lastname@example.org
Please do not send us scanned in copies of the return.
Or, send the EMI returns in encrypted form by secure email. Request this option by emailing:
All EMIs must send the regulatory data to us by the reporting deadlines. EMIs that fail to do so will be sent a fee notification and must pay an administrative fee of £250.
Authorised EMI forms
- FSA059 (balance sheet)
- FSA060 (income statement)
- FSA061 (capital requirements)
- FSA062 (safeguarding)
- FSA063 (supplementary information)
Small EMI forms
- FSA064 (Small electronic money institution return) form (XML)
- FSA064 (Small electronic money institution return) help notes (DOC)
- FSA065 (Total amount issued at outstanding e-money as at 31 December) form (XML)
- FSA065 (Total amount issued at outstanding e-money as at 31 December) help notes (DOC)
- annual report and accounts
Small EMI forms: submission deadlines
FSA064 should be submitted twice a year within 30 days of the small EMI's year-end and half year-end.
FSA065 should be submitted in the annual report covering 1 January to 31 December, within one month following 31 December.
Annual report and accounts should be submitted within 80 business days of year-end.
Annual report and accounts
You must submit your annual report and accounts within 80 business days of year-end.
Separate accounting information for hybrid businesses
Authorised and small EMIs that undertake other, non-regulated business must provide a separate set of accounts covering the e-money and payment services element of their business.
If your accounts are audited and lodged at Companies House, we expect them to be submitted to us at the same time.
Credit institutions that issue e-money
Credit institutions that issue e-money should continue to report the amount of e-money issued in the reporting return PRA001 on a:
- quarterly-basis for an unconsolidated UK bank or building society, or
- half-yearly if they are a UK consolidation group
Credit institutions do not need to complete the FCA059-FCA063 returns.