UK SRS deadline · final since 30 September 2026
The UK SRS deadline: one answer per category
The UK SRS deadline is set by the listing rules, not by the standards, and since 30 September 2026 it is final.
Under PS26/19, listed companies in five categories report against UK SRS for accounting periods beginning on or after 1 January 2027, with first reporting in 2028.
Below, the answer for each listing category, then for each common year-end, then the relief dates — none of which makes anything mandatory.
By category
The deadline, listing category by listing category
Find your category first; if you are unsure of it, the scope checker or who is in scope will tell you.
| If your securities are… | First UK SRS period | Reliefs in that period | Transition-plan statement |
|---|---|---|---|
| UKLR 6 · equity shares, commercial companies | First period beginning on or after 1 January 2027 | Scope 3 (one year); S1 beyond climate (two years) | Yes, from the same period |
| UKLR 16 · non-equity and non-voting equity shares | First period beginning on or after 1 January 2027 | The same | Yes |
| UKLR 22 · equity shares, transition category | First period beginning on or after 1 January 2027 | The same | Yes |
| UKLR 14 · secondary listing | First period beginning on or after 1 January 2027 | The same | No — out of scope of the statement |
| UKLR 15 · depositary receipts | First period beginning on or after 1 January 2027 | The same | No — out of scope of the statement |
| UKLR 11, 12, 13, 17, 18, 19 | None: excluded (PS26/19 ¶3.7) | — | — |
| AIM, private companies, LLPs | None: no UK SRS duty | Voluntary users may use the reliefs without a time limit | — |
Every row in scope reports on the same basis — comply or explain — so the date is the same for all five categories; what differs is the transition-plan statement.
The disclosures go in the annual financial report for the first UK SRS period, under UKLR 6.6 and its equivalents; UK SRS reporting shows what that report contains.
By year-end
Your first UK SRS year, by where your year starts
The first UK SRS period is the first accounting period beginning on or after 1 January 2027 but before 1 January 2028 (PS26/19 ¶3.18).
The period before it stays on the TCFD-aligned rules unless you adopt early.
| Financial year starts | Last TCFD-rule year | First UK SRS year (Scope 3 and S1 reliefs) | Second (S1 relief only) | Third (no relief) |
|---|---|---|---|---|
| 1 January | 2026 | 1 Jan – 31 Dec 2027 | 2028 | 2029 |
| 1 April | Apr 2026 – Mar 2027 | Apr 2027 – Mar 2028 | Apr 2028 – Mar 2029 | Apr 2029 – Mar 2030 |
| 1 July | Jul 2026 – Jun 2027 | Jul 2027 – Jun 2028 | Jul 2028 – Jun 2029 | Jul 2029 – Jun 2030 |
| 1 October | Oct 2026 – Sep 2027 | Oct 2027 – Sep 2028 | Oct 2028 – Sep 2029 | Oct 2029 – Sep 2030 |
The FCA’s own summary is “first reporting in 2028”; a company whose first UK SRS year ends late in 2028 publishes those disclosures when its annual financial report for that year is due.
The dated register, with a calculator for irregular periods, is in our dated register of UK SRS events, and the family’s editorial UK SRS timeline tells the same story as narrative.
Your own dates
Work out your first periods from your year start
The table above covers the four commonest year starts; the calculator beside this text covers any month.
Choose the month your financial year begins, and it shows your last period on the TCFD-aligned rules, your first UK SRS period with both reliefs, the second with the S1 relief only, and the first with none.
Its dates for years that do not start in January are our arithmetic from PS26/19 ¶¶3.12, 3.14 and 3.18, and it says so.
It assumes twelve-month periods beginning on the first of a month; a company changing its year end should take advice on its own transitional period.
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Your first three periods · PS26/19
- Period beginning 1 January 2027
to 31 December 2027
First period under the rules. Climate disclosures under UK SRS S2, or explain. Both reliefs available: state that you use them, no further explanation needed.
- Period beginning 1 January 2028
to 31 December 2028
The one-year Scope 3 relief has run out. Scope 3 is comply or explain like everything else. The UK SRS S1 relief beyond climate is still available.
- Period beginning 1 January 2029
to 31 December 2029
Both reliefs have run out. Every UK SRS S1 and S2 disclosure is comply or explain. Nothing becomes mandatory.
The first annual financial report under the rules covers the period ending 31 December 2027, so it is published after that date, in 2028.
For a calendar year these are the dates in FCA PS26/19 ¶¶3.12, 3.23 and 3.24.
Twelve-month periods assumed.
When the report is due
The real deadline is the annual report’s: four months
UK SRS has no filing of its own: the disclosures, or the explanations, sit in the annual financial report, with cross-reference permitted under the standard’s own rules.
So the date that matters is when that report is due, and the Disclosure and Transparency Rules set it: an issuer makes its annual financial report public “at the latest four months after the end of each financial year” (DTR 4.1.3R).
For a calendar-year company, that puts the first UK SRS disclosures in a report published by 30 April 2028.
UK SRS S1 also asks for the disclosures to be reported at the same time as the related financial statements, so a separate, later sustainability report is not the route.
Many companies publish well before the four-month limit; the limit is the outer edge, not the plan.
| First UK SRS year ends | Annual financial report public by |
|---|---|
| 31 December 2027 | 30 April 2028 |
| 31 March 2028 | 31 July 2028 |
| 30 June 2028 | 31 October 2028 |
| 30 September 2028 | 31 January 2029 |
The reliefs
When each relief ends — and what does not happen then
PS26/19 ¶3.14 grants two reliefs from initial application: one year’s non-disclosure of Scope 3 under UK SRS S2, and two years’ non-disclosure under UK SRS S1 for matters beyond climate.
A company using them says so in its annual financial report and needs give no further explanation during the relief period (¶3.20).
For periods beginning between 1 January 2028 and 1 January 2029 the Scope 3 relief has expired and companies “must therefore address the comply or explain requirements” (¶3.23).
From periods beginning on or after 1 January 2029 both reliefs have gone, and every UK SRS disclosure is comply or explain (¶3.24).
Nothing becomes mandatory at either date: the end of a relief means the disclosure is made or its absence explained, not that it is compelled.
The Scope 3 relief in detail is on UK SRS Scope 3 reporting, and the climate standard it sits in on UK SRS S2.
- Year 1Both reliefs available
Scope 3 and S1 beyond climate may be left out; state that you use the reliefs.
- Year 2Scope 3 relief expired
Scope 3 is comply or explain; the S1 relief continues.
- Year 3Both expired
Every UK SRS disclosure is comply or explain.
Early adoption
Adopting before 2027 keeps the reliefs
A company whose accounting period begins before 1 January 2027 has two choices under PS26/19 ¶3.19.
It may continue with the rules and guidance in place before 1 January 2027 — the TCFD-aligned rules — for that period.
Or it may comply with UK SRS voluntarily as an early adopter, and use the same transitional reliefs as a company starting in 2027.
That is a reversal of the consultation, CP26/5, which would have denied early adopters the reliefs.
The standards themselves have no effective date, so any entity outside the rules may use them at any time; GOV.UK describes them as available for voluntary use by any entity.
The dates around it
Other dates in the same window
The FCA is consulting on how explanations should look — draft Technical Note 803.1, in Primary Market Bulletin 66 — with comments due by 28 October 2026 (¶1.9).
It will publish updated information on its supervisory approach in the second half of 2027, ahead of the first reporting season.
ISSA (UK) 5000 becomes effective for engagements on periods beginning on or after 15 December 2026, for anyone who chooses assurance; nothing requires it.
ESOS runs to its own clock: Phase 4 qualification is tested on 31 December 2026, and compliance must be notified to the Environment Agency by 5 December 2027 — see the ESOS Phase 4 guide.
The government’s Modernising Corporate Reporting consultation closes on 30 November 2026 and sets no UK SRS date for anyone.
If your first UK SRS year starts on 1 January 2027, the data for it is being generated from that day.
The readiness self-check shows which disclosures you could make and which you would explain, and UK SRS compliance what an explanation must say.
The regulator’s side, limb by limb, is on the FCA and UK SRS; the consultations that set these dates on the UK SRS consultation; and the status of every UK SRS claim on the UK SRS reference homepage.
| Date | What | Status |
|---|---|---|
| 19 Oct 2026 | FCA webinar on the final rules | Scheduled |
| 28 Oct 2026 | Comments on draft TN 803.1 close | Consultation |
| 30 Nov 2026 | Modernising Corporate Reporting consultation closes | Consultation |
| 15 Dec 2026 | ISSA (UK) 5000 effective for periods from this date | Voluntary |
| 31 Dec 2026 | ESOS Phase 4 qualification date | In force |
| 1 Jan 2027 | FCA UK SRS rules in force | Final |
| H2 2027 | FCA supervisory approach to UK SRS | Announced |
| 5 Dec 2027 | ESOS Phase 4 notification of compliance | In force |
The runway
What to do before the first period, in the FCA’s own order
The FCA has not set a preparation timetable, and no UK regulator publishes one.
What it has published, in Primary Market Bulletin 66, is a list of nine things it encourages listed companies to do to prepare.
They run from understanding the new requirements and identifying financially material risks and opportunities, through governance, strategy, resilience, data, controls and training, to engaging with investors on what they expect.
They are encouragement, not rules, but they are the closest thing to an official runway, and the order is a sensible one for a first year.
For a calendar-year company, the first UK SRS year starts on 1 January 2027, so data for it is being generated from that day; anything that has to be measured during the year needs to be in place by then.
A company not ready to disclose something explains it, which is lawful under the rules; the work in that case is writing an explanation that meets the three limbs — see UK SRS compliance.
The quiz beside this section tests the five dates most often misstated.
UK SRS dates: true or false?
UK SRS reports are first due on 1 January 2027.
A company with an April year start has its first UK SRS period begin in April 2027.
Scope 3 becomes mandatory when the one-year relief ends.
A company that adopts UK SRS early loses the transitional reliefs.
The UK SRS standards themselves set the 2027 start date.
0 of 5 answered.
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Frequently asked
Questions people ask
What is the UK SRS deadline?
For listed companies in UKLR 6, 14, 15, 16 and 22, the FCA’s final rules apply to accounting periods beginning on or after 1 January 2027, with first reporting in 2028.
The disclosures appear in the annual financial report for that first period, on a comply-or-explain basis.
There is no UK SRS deadline for anyone else.
Is 1 January 2027 confirmed?
Yes.
The FCA published its final rules, PS26/19, on 30 September 2026; the instrument was made on 24 September 2026 and comes into force on 1 January 2027.
The date is no longer a proposal.
When does the Scope 3 relief end?
The one-year Scope 3 relief covers a company’s first UK SRS period.
For accounting periods beginning on or after 1 January 2028 it has expired, and Scope 3 is comply or explain.
For a calendar-year company, that means the relief covers 2027 and not 2028.
When does UK SRS S1 apply in full?
The two-year relief from UK SRS S1 disclosures beyond climate covers a company’s first two UK SRS periods.
From accounting periods beginning on or after 1 January 2029 both reliefs have expired and every UK SRS disclosure is comply or explain.
Nothing becomes mandatory.
What if our financial year does not start on 1 January?
Your first UK SRS period is the first accounting period beginning on or after 1 January 2027.
The FCA defines initial application as a period beginning on or after 1 January 2027 but before 1 January 2028.
A company with an April year start, for example, reports under the TCFD rules for the year beginning April 2026 and under UK SRS from the year beginning April 2027.
Can we adopt UK SRS early?
Yes.
A company whose accounting period begins before 1 January 2027 may keep using the TCFD-aligned rules for that period or adopt UK SRS voluntarily, and early adopters can use the same transitional reliefs.
That reverses the consultation, which would have withdrawn the reliefs from early adopters.
Is there a UK SRS deadline for private companies?
No. No government document proposes a UK SRS date or threshold for private or unlisted companies.
The Modernising Corporate Reporting consultation, open until 30 November 2026, asks how UK SRS should be reflected in the Companies Act but sets no date.
When is the first UK SRS report due?
For a company whose financial year runs with the calendar, the first UK SRS period is 2027 and its disclosures go in the annual financial report for that year.
Under DTR 4.1.3R that report must be made public within four months of the year end — by 30 April 2028 for a 31 December 2027 year end, on our reading of the two rules together.
Other year ends move the date accordingly.
What happens if a company misses the UK SRS deadline?
For a listed company in scope there is no separate UK SRS filing to miss: the disclosures, or the explanations, belong in the annual financial report.
A report that neither discloses nor explains would breach the listing rules, which the FCA supervises with the FRC reviewing annual reports; the FCA says it will set out its supervisory approach in the second half of 2027.
A late annual financial report is a breach of the Disclosure and Transparency Rules in its own right.
What is SRS 2027?
Usually a search for the start of UK SRS reporting: the FCA’s rules apply to accounting periods beginning on or after 1 January 2027, so for a calendar-year listed company 2027 is the first UK SRS year, reported in 2028.
The standards themselves were published in February 2026 and carry no effective date.
Do private companies have a UK SRS deadline?
No. Nothing requires a private or unlisted company to report against UK SRS, and no date is proposed.
The Modernising Corporate Reporting consultation, closing 30 November 2026, says the government will consider how UK SRS should be reflected in the Companies Act 2006, with no date.
What other deadlines fall in the same period?
The FCA’s draft guidance on explanations, Technical Note 803.1, takes comments until 28 October 2026.
ESOS Phase 4 has a qualification date of 31 December 2026 and a notification deadline of 5 December 2027.
SECR has no separate deadline: it is part of the annual report for each financial year.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- Financial Conduct AuthorityPS26/19 (PDF): ¶¶3.12, 3.14, 3.18–3.20, 3.23, 3.24
The application date, the initial-application window, early adoption, and when each relief expires.
- Financial Conduct AuthorityPS26/19: Aligning listed issuers' sustainability disclosures with international standards
“Accounting periods starting on or after 1 January 2027, with first reporting in 2028”; the webinar and supervisory timing.
- Financial Conduct AuthorityCP26/5 (PDF), the consultation PS26/19 finalises
Proposed the same start date; the final rules confirmed it.
- Financial Conduct AuthorityCP26/5: consultation page
Opened 30 January 2026, closed 20 March 2026.
- FCA HandbookUK Listing Rules (UKLR)
The listing categories each row of the answer table refers to.
- FCA HandbookUKLR 6.6 — the annual financial report
Where the first UK SRS disclosures appear, in the report for the first period.
- Department for Business and TradeUK SRS S1 and UK SRS S2 — publication page
The standards carry no effective date of their own.
- GOV.UKUK Sustainability Reporting Standards — guidance
“Available for voluntary use, by any entity that chooses to do so.”
- Financial Reporting CouncilSustainability reporting developments — FAQ
Voluntary users may rely on the reliefs without a time limit.
- Financial Reporting CouncilAssurance standards (ISSA (UK) 5000)
Effective for periods beginning on or after 15 December 2026; for voluntary use.
- GOV.UK (Environment Agency)Energy Savings Opportunity Scheme (ESOS)
Phase 4: qualification date 31 December 2026, notification by 5 December 2027.
- FCA HandbookDisclosure and Transparency Rules — DTR 4.1.3R
The annual financial report is made public within four months of the financial year end.
- Financial Conduct AuthorityPrimary Market Bulletin 66
The nine preparation steps the FCA encourages, and the draft guidance consultation.
- Department for Business, Innovation, Science and TradeModernising corporate reporting — consultation
Closes 30 November 2026; sets no UK SRS date for anyone.