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 returns, which will help us to supervise your business effectively. For more information see Chapter 13 of Payment Services and Electronic Money: 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:

  • FIN060, SEMI Annual return. Annually within 30 business days of the EMI’s accounting reference date (ARD).
  • FSA065, Total outstanding e-money at 31 December. Annually, within one month of the reporting end date (the reporting period runs from 1 January to 31 December). Due before 31 January.

Refer to these notes when you complete the returns:

Authorised EMIs

Authorised EMIs must submit one return:

  • FIN060, AEMI Annual return. Annually within 30 business days of the EMI’s accounting reference date (ARD).

Refer to these notes when you complete the returns:

Submit your returns

Email your returns to [email protected]. Do not send us scanned copies of the return.

You can email [email protected] 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. If the accounts are not submitted to Companies House, they should be sent to us within nine months of the EMI’s Accounting Reference Date.