UK FCA Handbook Notice 145

The UK Financial Conduct Authority (FCA) has published Handbook Notice No.145 outlining amendments to its Handbook made by the following statutory instruments:

• UK Listing Rules (Sustainability Reporting Standards Disclosure) Instrument 2026, which comes into force on 1 January 2027. This makes changes to replace the existing climate reporting rules for listed issuers with requirements aligned with the UK endorsed International Sustainability Standards Board standards.
• UK CRR References (Amendment) Instrument 2026, which comes into force on 1 January 2027. This makes consequential amendments to FCA Handbook and Glossary references to the UK Capital Requirements Regulation in anticipation of the revocation of the remaining provisions of that Regulation.
• Fund Reporting for Asset Management Entities Instrument 2026, which comes into force on 1 February 2027, except for the amendment to COLL 2.1.4D in relation to authorised fund applications to align the direction with the wording used in the relevant forms (in Annex B of the Instrument), which comes into force on 2 November. These changes form part of the FCA's wider move towards online submissions and support the new Fund Reporting for Asset Management Entities reporting framework (FRAME) being consulted on under CP26/26.

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