UK SRS · Your date
UK SRS deadline: your first period, by year-end
The UK SRS deadline is now set: the FCA’s final rules in PS26/19 apply to accounting periods beginning on or after 1 January 2027, with first reporting in 2028.
That is a start date for a reporting period, not a filing date, so your own deadline depends on your year-end.
Choose your year-end below to see your first period, when each relief ends, and the latest date your annual report can be published.
Your date
Your first UK SRS period, worked out from your year-end
“Accounting periods beginning on or after 1 January 2027” reaches a different period for every year-end.
A company with a 31 December year-end first reports on the year ending 31 December 2027, in its 2027 annual report, published in 2028.
A company with a 31 March year-end first reports on the year from 1 April 2027 to 31 March 2028, because its period beginning 1 April 2026 starts before the cut-off.
That earlier period stays under the TCFD-aligned listing rules, or the company may adopt UK SRS early (UKLR TP 16.3R).
The planner prints each date from the published rules and nothing else, and stores nothing.
The rules behind each row are on UK SRS and the FCA, and what each period asks of you on UK SRS comply or explain.
Your first UK SRS periods
Choose the month your financial year ends.
Year-end 31 December
Last period under the TCFD-aligned rules (or early UK SRS adoption): 1 January 2026 – 31 December 2026, because it begins before 1 January 2027 (UKLR TP 16.3R).
- First period in scope1 January 2027 – 31 December 2027
Comply or explain across UK SRS S1 and S2. The Scope 3 relief and the S1 climate-first relief are both available; a company using either states that it has done so (PS26/19 ¶3.20).
Annual financial report public by 30 April 2028 at the latest, where DTR 4.1.3R applies.
- Second period1 January 2028 – 31 December 2028
The Scope 3 relief has expired, so Scope 3 is disclosed or explained. The S1 climate-first relief is still available (¶3.23).
Annual financial report public by 30 April 2029 at the latest, where DTR 4.1.3R applies.
- Third period1 January 2029 – 31 December 2029
No relief remains. Every UK SRS disclosure is complied with or explained (¶3.24).
Annual financial report public by 30 April 2030 at the latest, where DTR 4.1.3R applies.
Arithmetic on FCA PS26/19 ¶¶3.12, 3.18–3.24, UKLR TP 16 and DTR 4.1.3R. Assumes a month-end year-end and no early adoption.
Four common year-ends
The dates, year-end by year-end
The same rules applied to the four most common UK year-ends, with no early adoption.
| Year-end | First period in scope | Annual report public by (DTR 4.1.3R) | Scope 3 disclosed or explained from | No relief from |
|---|---|---|---|---|
| 31 December | 1 Jan 2027 – 31 Dec 2027 | 30 Apr 2028 | Period from 1 Jan 2028 | Period from 1 Jan 2029 |
| 31 March | 1 Apr 2027 – 31 Mar 2028 | 31 Jul 2028 | Period from 1 Apr 2028 | Period from 1 Apr 2029 |
| 30 June | 1 Jul 2027 – 30 Jun 2028 | 31 Oct 2028 | Period from 1 Jul 2028 | Period from 1 Jul 2029 |
| 30 September | 1 Oct 2027 – 30 Sep 2028 | 31 Jan 2029 | Period from 1 Oct 2028 | Period from 1 Oct 2029 |
The FCA’s “first reporting in 2028” holds for every year-end except the latest ones: a 30 September company may publish in late 2028 or, at the latest, in January 2029.
A company with a later year-end has more time before its first period starts, but no longer to prepare the report once the period ends.
UK SRS S1 ¶64 requires the sustainability disclosures “at the same time as its related financial statements”, so there is no catch-up window after the accounts.
Reading the date
1 January 2027 is not a filing deadline
The UK Listing Rules (Sustainability Reporting Standards Disclosure) Instrument 2026 comes into force on 1 January 2027.
From then, the rules reach accounting periods beginning on or after that date; nothing is due on 1 January 2027 itself.
UK SRS disclosures and explanations sit inside the annual financial report, so they travel with it and share its deadline.
DTR 4.1.3R requires an issuer to make its annual financial report public “at the latest four months after the end of each financial year”.
So for a 31 December year-end, the first UK SRS disclosures are due by 30 April 2028 at the latest, and many companies publish earlier.
1 January 2027: the day the instrument comes into force.
Your first period beginning on or after that day: the first period you report on.
Four months after that period ends: the latest your annual financial report can be made public, under DTR 4.1.3R.
Relief end dates
When the Scope 3 and S1 reliefs run out
The reliefs are counted from the date of initial application: the start of the first annual reporting period beginning on or after 1 January 2027 and before 1 January 2028 (¶3.18).
The one-year Scope 3 relief covers that first period; for periods beginning on or after 1 January 2028, “the 1-year Scope 3 relief will have expired” (¶3.23).
The two-year “climate-first” relief from UK SRS S1 beyond climate covers the first two periods; for periods beginning on or after 1 January 2029 it has expired (¶3.24).
A company using a relief states that it is doing so, and needs give no further explanation during the relief period (¶3.20).
The relief durations are the FCA’s, not the standards’: the government removed the time limits from UK SRS and left them to regulators.
The Scope 3 data build, and how to use the relief year, is on Scope 3 reporting under UK SRS.
For a 31 December year-end
- FY2026TCFD-aligned rules
Period begins before 1 January 2027 (UKLR TP 16.3R); early adoption optional.
- FY2027First period: both reliefs available
Comply or explain; Scope 3 and climate-first reliefs, use stated. Reported in 2028.
- FY2028Scope 3 relief ended
Scope 3 disclosed or explained; climate-first relief still available. Reported in 2029.
- FY2029No relief left
Comply or explain across UK SRS S1 and S2. Reported in 2030.
Source: FCA PS26/19 ¶¶3.19–3.24
Now to 2027
What happens before your first period
Until a company’s first period in scope begins, it keeps reporting under the TCFD-aligned listing rules.
CP26/5 proposed replacing the existing TCFD-aligned Listing Rules, and PS26/19 made it a rule, but the replacement takes effect period by period, not on one day.
A company may adopt UK SRS early for a period beginning before 1 January 2027, and may then use the transitional reliefs, which in effect gives an early adopter an extra year of them.
The FCA is consulting until 28 October 2026 on draft Technical Note 803.1, its guidance on how to comply and how to explain, and aims to finalise it before the rules come into force.
It is holding a webinar on 19 October 2026, and will publish more on its supervisory approach in the second half of 2027.
The consultation steps behind these dates are on the UK SRS consultation, and a step-by-step plan on the UK SRS implementation guide.
Everyone else
Private companies, assurance, and dates that do not exist
No rule or proposal gives a private company a UK SRS deadline.
The standards are available for voluntary use by any entity, and that is the whole of the position outside the listing rules.
The government’s programme, announced in Written Ministerial Statement HCWS973, reached consultation on 7 September 2026, and it says only that the government will consider how UK SRS should be reflected in the Companies Act.
Any turnover or headcount threshold attributed to UK SRS for private companies is not a government figure; the scope question is on who needs UK SRS.
Assurance has its own date: the FRC’s ISSA (UK) 5000 is effective for engagements on periods beginning on or after 15 December 2026, and assurance itself is not required.
The standards’ own history, from the exposure-draft consultation to publication, is on the timeline page.
| Question | Date |
|---|---|
| UK SRS for private companies | None; not proposed |
| Mandatory assurance | None; not proposed |
| ISSA (UK) 5000 effective | Periods beginning on or after 15 Dec 2026 |
| Modernising corporate reporting consultation closes | 30 Nov 2026 |
| TN 803.1 feedback | 28 Oct 2026 |
Working backwards
How to plan against your date
Fix your first period
Use the planner above; note whether any period before it stays on the TCFD-aligned rules.
Decide comply or explain
For each UK SRS S2 requirement and each S1 risk or opportunity, decide which you will disclose and which explain.
Use the relief year
Scope 3 may be omitted in the first period, but the next period is comply or explain; build the data now.
Fit the accounts timetable
UK SRS S1 ¶64 means the disclosures land on the same day as the financial statements.
Settle the statements
Where the disclosures are, whether assurance was obtained, and whether a transition plan is published.
Watch the guidance
TN 803.1 feedback closes 28 October 2026; the final note is due before 1 January 2027.
The FCA’s own nine preparation steps, from Primary Market Bulletin 66, are set out on the UK SRS compliance checklist.
No UK regulator publishes a timetable for how long the work takes, so this page gives no duration; the climate standard in detail is on UK SRS S2 climate disclosures.
The wider reference for the standards sits on the family’s UK SRS reference site, and an editorial UK SRS timeline on its sister publication.
To talk through your own dates, book a free 15-minute call.
Frequently asked
UK SRS deadline — frequently asked
What is the UK SRS deadline?
For listed companies in scope, the FCA's final rules (PS26/19, 30 September 2026) apply to accounting periods beginning on or after 1 January 2027, with first reporting in 2028. There is no separate UK SRS filing date: the disclosures or explanations go in the annual financial report, which an issuer subject to DTR 4 must make public at the latest four months after its year-end.
When will UK SRS be implemented?
The standards were issued on 25 February 2026 and can be used voluntarily now. For listed companies, the FCA's rules come into force on 1 January 2027 and reach the first accounting period that begins on or after that date. For a 31 December year-end that is the 2027 financial year, reported in 2028; for a 31 March year-end it is the year from 1 April 2027 to 31 March 2028.
Is UK SRS mandatory from 2027?
No. The FCA's final rules are comply or explain across all of UK SRS, including UK SRS S2. From periods beginning on or after 1 January 2027 a listed company in scope either discloses in accordance with UK SRS or explains what it has not disclosed and why. The consultation, CP26/5, had proposed mandatory UK SRS S2; the final rules did not adopt it.
When does the Scope 3 relief end?
It covers the first period only: an accounting period beginning on or after 1 January 2027 and before 1 January 2028. For periods beginning on or after 1 January 2028 Scope 3 emissions are disclosed or their omission explained. For a 31 December year-end that means the 2028 financial year, reported in 2029.
When does UK SRS S1 reporting beyond climate begin?
The two-year climate-first relief covers periods beginning before 1 January 2029. From periods beginning on or after 1 January 2029 the wider UK SRS S1 disclosures are complied with or explained. For a 31 December year-end that is the 2029 financial year, reported in 2030.
What happens to a period that begins before 1 January 2027?
It stays under the TCFD-aligned listing rules, or the company may adopt UK SRS early. A company with a 31 March year-end therefore reports on the year from 1 April 2026 to 31 March 2027 under the TCFD-aligned rules unless it chooses to adopt early. Early adopters may use the transitional reliefs.
Is there a UK SRS deadline for private companies?
No. No rule, proposal or date requires a private company to report against UK SRS. The government's Modernising corporate reporting consultation, open until 30 November 2026, says only that it will consider how UK SRS should be reflected in the Companies Act 2006. Private companies can use UK SRS voluntarily.
When does ISSA (UK) 5000 take effect?
The FRC issued ISSA (UK) 5000 on 12 November 2025. It is effective for sustainability assurance engagements on periods beginning on or after 15 December 2026, or as at a specific date on or after that day, and earlier application is permitted. It governs how an assurance engagement is performed if one is commissioned; it does not make assurance compulsory.
How long does a first UK SRS report take to prepare?
There is no published figure, and no UK regulator publishes an implementation timetable. What is fixed is the end point: UK SRS S1 paragraph 64 requires the disclosures at the same time as the financial statements, so the work has to fit the annual report timetable. Plan backwards from your first period and your publication date.
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: Aligning listed issuers' sustainability disclosures with international standards (PDF)
Commencement and first reporting in 2028 (¶3.12); date of initial application (¶3.18); reliefs by period (¶¶3.19–3.24); UKLR TP 16.
- Financial Conduct AuthorityPS26/19 landing page
First published 30 September 2026: comply or explain across UK SRS; Technical Note feedback by 28 October 2026; FCA webinar on 19 October 2026; supervisory information in the second half of 2027.
- FCA HandbookDTR 4.1 — annual financial report
DTR 4.1.3R: the annual financial report made public at the latest four months after the end of the financial year.
- Financial Conduct AuthorityPrimary Market Bulletin 66 — draft Technical Note 803.1 (comply or explain)
Published 30 September 2026: consults on TN 803.1, TN 801.4 updates and deleting TN 802.3; comments to primarymarketbulletin@fca.org.uk by 28 October 2026; nine preparation steps.
- Financial Conduct AuthorityCP26/5 consultation page
The consultation, 30 January to 20 March 2026, that proposed the 1 January 2027 start.
- Department for Business and TradeUK Sustainability Reporting Standards — guidance
"Available for voluntary use, by any entity that chooses to do so."
- Department for Business and TradeExposure drafts: UK Sustainability Reporting Standards — consultation and outcome
Ran 25 June to 17 September 2025; 209 responses; final standards 25 February 2026.
- Department for Business and TradeUK SRS S1 General Requirements (PDF)
¶¶3, 18 (materiality), 25 (core content), 60–64 (location and timing), 72–73B (compliance statement), E3 (climate-first).
- Financial Reporting CouncilFRC takes steps to support quality and consistency in sustainability assurance
ISSA (UK) 5000 issued 12 November 2025.
- Financial Reporting CouncilISSA (UK) 5000 (PDF)
Effective for engagements on periods beginning on or after 15 December 2026; earlier application permitted.
- UK ParliamentWritten Ministerial Statement HCWS973 — Regulation Action Plan Update, and Modernisation of Corporate Reporting
21 October 2025: the programme under which any private-company question sits.
- Department for Business, Innovation, Science and TradeModernising corporate reporting — consultation
Published 7 September 2026, closes 30 November 2026; ¶¶154–155 on UK SRS and the Companies Act.