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FCA updates its fees tariff data web page with 2025/26 fee tariff guidance documents

Link(s):Report fee tariff data | FCA
Fee tariff data: Regulatory fees and levies 2025/26: Fee-blocks A019 and I017
Consumer credit income – what to report | FCA
Fee tariff data: Regulatory fees and levies 2025/26: Fee-blocks A023 and I025 – funeral plan providers and intermediaries

Context

The FCA has updated its fee tariff data reporting web page to include links to replacement guidance documents in relation to reporting fee tariff data (i.e., FCA, FSCS and FOS tariff data reporting) for 2025/26.  There are updated documents in relation to general insurance distribution, funeral plans, and an updated web page in relation to consumer credit income reporting.

Key points to note and next actions

  • For general insurance distribution, the guidance for reporting FOS fees income remains unchanged.  The guidance remains that, for firms’ next FOS tariff data reporting (so for the FCA’s 2025/26 fees year), income from consumers only is required.
  • From 2026/27, though, firms will likely need to report income from all customers eligible to refer a complaint to FOS (this is subject to a current Consultation).   Until the FCA publishes a Policy Statement (expected April this year) in relation to the change to reporting FOS income, firms will not know for certain which data they will need to capture to enable the new reporting.  As soon as the Policy Statement is published, we will update clients accordingly.  It is likely that the new data, though, will need to be gathered for the whole of 2025.
  • The consumer credit income reporting web page confirms the updated guidance and requirement for reporting a ‘proxy measure’ of income; the link to the Bank of England base rate has been removed, with the proxy income measure for credit broking now being 5% of the amount of credit arranged