UK SRS · Entity scope quick-check
Are you in scope for UK SRS?
The FCA’s proposed mandatory UK SRS regime is driven by your UK Listing Rule category, not company size. Answer one question to see whether UK SRS S2 would be mandatory for you — and what applies on a comply-or-explain basis.
In-scope categories
UKLR 6, 14, 15, 16, 22
FCA CP26/5 proposal
Proposed mandatory from
1 Jan 2027
Accounting periods on or after
FCA Policy Statement
Autumn 2026
Expected — no fixed date
01Scope quick-check
Do the standards apply to you?
One question determines whether your company falls in the FCA's proposed mandatory UK SRS regime. Indicative only — based on CP26/5, not final rules.
Entity scope quick-check
What best describes your company?
Indicative only, based on the FCA’s CP26/5 proposals — not final rules or legal advice.
02How the test works
Why listing category, not size
Unlike SECR and ESOS, the UK SRS mandatory test is a listing-based test set by the FCA.