UK SRS scope checker · FCA PS26/19 · nothing stored
UK SRS scope checker: two steps, no sign-up
Whether UK SRS applies to you turns on one fact: the listing category of your securities.
Step 1 applies the FCA’s final rules to that category; step 2, optional, tests the three size-based regimes people usually mean by “scope” — SECR, the Companies Act climate duty and ESOS.
The check runs in your browser and keeps nothing.
The check
Is your company in scope?
Answer for the securities actually admitted to the Official List.
Indicative, on the rules as written — not advice on your own case.
Nothing you choose here is stored or sent anywhere.
How it decides
The logic, written out
The FCA makes the UK Listing Rules under its powers in the Financial Services and Markets Act 2000, including section 73A, so its rules reach issuers on the Official List and no one else.
PS26/19 ¶3.6 names the five categories in scope, and ¶3.7 the six out, which is why step 1 is a single question.
The consultation, CP26/5, would have split the five into two routes — a full UK SRS route and a statement-only route for secondary listings; the final rules put all five on comply or explain.
In-scope companies may use two reliefs in their first periods — one year for Scope 3, two years for UK SRS S1 beyond climate — and state that they are doing so (¶¶3.14, 3.20).
The standards themselves are on GOV.UK, with the surrounding documents in the DBT collection; the category-by-category register, with the edge cases, is on who is in scope.
| Your listing | Answer | Transition-plan statement |
|---|---|---|
| UKLR 6, 16 or 22 | In scope: UK SRS, comply or explain, from periods beginning 1 January 2027 | Yes |
| UKLR 14 or 15 | In scope on the same basis; home reporting may broadly comply | No |
| UKLR 11, 12, 13, 17, 18, 19 | Excluded | — |
| AIM | Outside the UK SRS rules; the Companies Act duty may apply | — |
| Nothing listed | No UK SRS duty; voluntary use only | — |
Beside UK SRS
The regimes that do use a size test
SECR. Quoted companies report, and so do unquoted companies and LLPs that exceed at least two of £36 million turnover, an £18 million balance sheet and 250 employees, under SI 2018/1155; a 40,000 kWh low-energy exemption applies.
See SECR.
The Companies Act climate duty. Section 414CA reaches traded, banking, insurance and AIM companies and those with turnover over £500 million — only where they have more than 500 employees.
ESOS. Undertakings with 250 or more employees, or turnover over £44 million and a balance sheet over £38 million, under SI 2014/1643, tested for Phase 4 on 31 December 2026 and notified to the Environment Agency by 5 December 2027, per its guidance; see the ESOS Phase 4 guide.
Each test is read properly, with its conditions and exemptions, on UK SRS thresholds.
Group structures, subsidiaries, exemptions and part-year listings all change answers.
The checker applies the tests as written; your own advisers apply them to your facts.
No government document proposes a UK SRS duty for unlisted companies — the Modernising Corporate Reporting consultation, open to 30 November 2026, asks how UK SRS should sit in the Companies Act.
If the answer was “no”
Run the size tests the other regimes use
A “no” from the UK SRS checker leaves the more common question open: which other duties do your figures trigger?
The tool beside this text takes one year’s turnover, balance sheet and headcount, with your listing status, and applies the tests in SECR, the Companies Act climate duty and ESOS as their instruments write them.
SECR’s test is framed as “not more than” conditions, so a company is large when it exceeds at least two of the three limits; the tool applies it that way.
It tests a single entity for a single year; group aggregation and the two-consecutive-year rules change answers and are named rather than modelled.
Nothing you enter is stored or sent.
One year’s figures · five tests
No UK SRS duty.
The FCA rules reach listing categories only, and no private-company threshold is proposed.
Voluntary use remains open.
This year’s figures meet fewer than two of the qualifying conditions, so they point to SECR scope.
After the first year, one year over the limits does not bring an exempt company in.
These figures do not meet the large-undertaking test on their own.
Group aggregation can change that.
Medium-sized on this year’s figures (s.465(3)).
Note that this can sit beside SECR scope: the two tests stopped agreeing on 6 April 2025.
At or under the 500-employee floor, which applies to every limb of s.414CA, so this duty does not arise.
Indicative only, for one year’s single-company figures.
Balance sheet total means gross assets, and employees means the monthly average of persons employed, not full-time equivalents.
Groups aggregate, and each test has its own group rule.
Frequently asked
Questions people ask
How do I know if UK SRS applies to my company?
Check the listing category of your securities.
Under the FCA’s final rules, companies with securities in UKLR 6, 14, 15, 16 or 22 report against UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027.
If your securities are in another category, on AIM, or not listed at all, no UK SRS duty applies, though you may use the standards voluntarily.
Why does UK SRS scope depend on the listing category, not company size?
Because the requirement comes from the FCA’s listing rules, made under its powers over the Official List, not from company law.
The FCA chose which listing categories to include; there is no turnover, balance sheet or employee test.
My company has a secondary listing in London. Is it in scope?
Yes.
Under the final rules, companies in UKLR 14 (secondary listing) and UKLR 15 (depositary receipts) report against UK SRS on a comply-or-explain basis like other listed companies.
They may rely on home-jurisdiction reporting where it aligns with UK SRS outcomes and explain the gaps, and they do not make the separate transition-plan statement.
We are not listed. Which regimes might still apply?
Three, each with its own size test: SECR, for quoted companies and for large unquoted companies and LLPs; the Companies Act climate-related financial disclosure duty, for companies with more than 500 employees that are traded, banks, insurers, on AIM or have turnover over £500 million; and ESOS, for large undertakings.
Step 2 of the checker asks those questions.
Does the scope checker store my answers?
No. It runs entirely in your browser and neither stores nor sends anything.
Your answers disappear when you close the page.
What if my company has securities in more than one category?
Run the check for each listing.
A company with equity in UKLR 6 and bonds in UKLR 17 is in scope through its equity; the bonds’ exclusion does not take it out.
Is an AIM company in scope of UK SRS?
Not of the FCA’s UK SRS rules: AIM securities are not on the Official List, so no UK Listing Rules category applies.
An AIM company with more than 500 employees is inside the Companies Act climate-related financial disclosure duty instead, and may use UK SRS voluntarily, including to discharge that duty under section 414CB(6).
Does the scope checker tell me my SECR or ESOS position?
The UK SRS checker does not, because UK SRS has no size test.
The second tool on this page applies the size tests that do exist — SECR, the Companies Act climate duty and ESOS — to one year’s figures, and names the provision behind each answer.
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): ¶¶3.6, 3.7, 3.12, 3.14, 3.20 and the responses after ¶¶2.44 and 2.67
The categories in and out, the start date, the reliefs, and the position of secondary listings.
- Financial Conduct AuthorityPS26/19: Aligning listed issuers' sustainability disclosures with international standards
Published 30 September 2026.
- Financial Conduct AuthorityCP26/5: consultation page
The consultation, whose two-route design the final rules replaced.
- FCA HandbookUK Listing Rules (UKLR)
Where each listing category is defined.
- legislation.gov.ukFinancial Services and Markets Act 2000, section 73A
Among the FCA’s listing-rule powers — the reason the test is a listing test.
- Department for Business and TradeUK SRS S1 and UK SRS S2 — publication page
Voluntary use by any entity.
- Department for Business and TradeUK SRS guidance and documents — collection
The standards and the documents around them.
- legislation.gov.ukSECR — SI 2018/1155
The energy and carbon report; the two-of-three size test in SI 2008/410 Sch 7 ¶20B.
- legislation.gov.ukCompanies Act 2006, section 414CA
Who makes climate-related financial disclosures in the strategic report.
- legislation.gov.ukThe Energy Savings Opportunity Scheme Regulations 2014, SI 2014/1643
The ESOS qualification test in Schedule 1.
- GOV.UK (Environment Agency)Energy Savings Opportunity Scheme (ESOS)
Phase 4: qualification 31 December 2026; notification by 5 December 2027.
- Department for Business, Innovation, Science and TradeModernising corporate reporting — consultation
No UK SRS duty proposed for unlisted companies.