UK Act of Parliament 2000 United Kingdom

Financial Services and Markets Act 2000

What this means for your business

31 obligations
13 penalties
2 can imprison
46 guides
Enforced by
FCA, PRA
Applies to
United Kingdom
On this page
31 compliance obligations, 46 practical guides across 7 topics
Read full text on legislation.gov.uk

What you must do

31 compliance obligations under this legislation — 2 can result in imprisonment.

Appointments 1

Appoint independent, UK‑based, FCA‑authorised manager and trustee

When you apply to the FCA to have a unit trust scheme authorised, you must make sure the scheme’s manager and trustee are two separate UK companies, each with a UK place of business, are already FCA‑authorised, and are fit‑and‑proper. You also need to provide the FCA with the trust deed and a solicitor’s certificate confirming the deed meets the required standards.

Any Person s.243 FCA When applying to the FCA for authorisation of a unit trust scheme

Management duties 4

Comply with FCA final notice

If the FCA has issued you a decision notice and later takes the action covered by that notice, it must send you a final notice that sets out exactly what you must do – for example pay a penalty, make a payment or distribution, publish a statement, or obey an order. You must follow the terms and meet the deadline shown in the notice (at least 14 days for penalties or payments). Failure can lead to the FCA recovering the amount as a debt or seeking an injunction.

Any Person s.390 FCA When the FCA issues you a final notice after a decision notice …

Ensure management body members are reputable and competent

If your firm is a non‑authorised parent of an FCA‑regulated investment firm, you must take reasonable steps to make sure the people on your board or senior management have a good reputation and the right knowledge, skills and experience to carry out their duties effectively. This means carrying out checks before appointments and reviewing competence on an ongoing basis.

Director/Officer s.143R FCA When your business is a non‑authorised parent undertaking of an FCA investment …

Obtain PRA consent before applying for a write‑down order

If your business (or you as an individual) wants to ask a court to reduce the liabilities of an insurer, you cannot do it on your own. You must first get written consent from the Prudential Regulation Authority (PRA) and, if you later wish to withdraw the application, you must also notify the PRA before seeking the court’s permission to withdraw.

Any Person s.377C FCA When you intend to make (or withdraw) an application to the court …

Secure regulator approval for anyone performing a controlled function

Unlimited fine

If your firm is authorised to carry out regulated financial activities, you must make sure that anyone who carries out a ‘controlled function’ under any contract or arrangement has the FCA or PRA’s formal approval. This applies whether the person works for you directly or for a contractor you use.

Trader/Business s.59 FCA When you enter into any arrangement (contract, appointment, employment, etc.) for a …

Notifications 6

Notify FCA before acquiring control of a recognised investment exchange

If you plan to buy or increase your control of a UK‑recognised investment exchange, you must tell the FCA in writing before the deal completes. If you forget to give the pre‑deal notice, you must send a written notice within 14 days of actually taking control (or when you first realise you have). Failing to notify can lead to FCA enforcement action.

Any Person s.301A FCA When you decide to acquire or increase control over a recognised investment …

Notify FCA‑directed persons when scheme recognition is revoked or suspended

If the FCA cancels the recognition of your regulated scheme or issues a direction that takes effect, you must promptly inform the people the FCA tells you to. The notice must include any required details and be sent in the format the FCA specifies.

Any Person s.282A FCA FCA revokes recognition of a scheme (section 272) or a direction under …

Notify FCA of any proposed alteration or change of operator/depositary

Unlimited fine

If you run an authorised contractual investment scheme, you must tell the FCA in writing before you change the scheme’s rules or replace the scheme’s operator or depositary (unless the change falls under specific exemptions). A solicitor must certify deed‑changing proposals, and you cannot implement the change until the FCA either gives written approval or a month passes without a warning from the FCA.

Trader/Business s.261Q FCA Any proposal to alter the scheme (other than those covered by s.261S …

Notify FCA of material alterations and operator changes to recognised schemes

If you run a pension or other scheme that is recognised under the FSMA, you must tell the FCA in writing before you make any material change to the scheme, replace the operator, trustee or depositary, or change the scheme’s name, address or governing law. The FCA must either approve the change or you must wait a month for them to refuse before proceeding.

Any Person s.277 FCA When you propose a material alteration, replacement of the operator/trustee/depositary, or any …

Notify regulator promptly if you stop acting as auditor or actuary

If you are an auditor or actuary and you are removed, resign, are not re‑appointed, or otherwise stop providing services to a regulated firm, you must immediately inform the FCA (or the PRA for PRA‑authorised firms). You also need to tell the regulator of any matters you think they should know about, or confirm there are none.

Any Person s.344 FCA When you are removed, resign before your term ends, are not re‑appointed, …

Notify relevant parties of any material error in a prospectus

If you are responsible for a prospectus that the FCA has approved and you discover a new factor, material mistake or material inaccuracy that could require a supplementary prospectus, you must promptly inform both the securities issuer and the person whose application the prospectus was approved on. This ensures the market receives up‑to‑date information and avoids regulatory breach.

Any Person s.87G FCA When you become aware of any new factor, material mistake or material …

Other requirements 1

Comply with designated activity rules for regulated services

Unlimited fine

If your business carries out a financial service that is classed as a designated activity, you must not do anything the regulations expressly forbid and you must follow all the specific rules and other requirements that apply to that activity. In practice this means checking the FCA’s designated‑activity regulations for your service and putting the necessary policies, procedures and records in place to demonstrate compliance.

Any Person s.71L FCA when carrying out a designated activity (regulated financial service)

Payments and fees 1

Pay FCA levy to recover devolved debt‑advice expenses

If your firm is an FCA‑authorised person, electronic money issuer or payment‑service provider, you may be required to pay a levy to the FCA to help recover the cost of debt‑advice services provided by the devolved authorities. The amount and timing will be set out in rules the FCA makes after the Treasury notifies it of the expenses.

Trader/Business s.137SB FCA When the FCA publishes levy rules under s.137SB after a Treasury expense …

Offences and prohibitions 7

Disclose confidential information unlawfully

2 years imprisonment

If you disclose or use confidential information in breach of the Financial Services and Markets Act 2000 (for example breaching sections 348 or 350(5) or using information disclosed under the regulations), you commit a criminal offence. On conviction you can be sentenced to up to two years in prison and face an unlimited fine (or, on summary conviction, up to three months imprisonment and a fine). A defence is available if you had no knowledge of the confidentiality and took all reasonable steps to avoid the breach.

Any Person s.352 FCA

Fail to attend Tribunal summons or give evidence

Unlimited fine

If a person receives a summons from the Financial Services and Markets Tribunal and, without a reasonable excuse, does not attend or refuses to give evidence, they commit a criminal offence. On conviction in the magistrates’ court the person faces an unlimited fine, but no imprisonment.

Any Person Schedule 13 FCA

Fail to notify FCA or breach acquisition restrictions

Unlimited fine

If you do not notify the FCA of an acquisition when required, make an acquisition before FCA approval, continue after approval has lapsed, give false material information, or breach a restriction notice, you commit a criminal offence. Conviction can lead to an unlimited fine, either on summary conviction in the Magistrates’ Court or on indictment in the Crown Court. There is no custodial sentence for these breaches.

Any Person s.301L FCA

Falsely claim to give pensions guidance

Unlimited fine

If you represent yourself as providing pensions guidance that has been arranged with the Secretary of State, when in fact you are not authorised to do so, you commit a criminal offence. A conviction (usually in the Magistrates' Court) can result in an unlimited fine. No prison term is attached to this summary‑only offence.

Any Person s.333G FCA

Give false or misleading information to FCA/PRA

Unlimited fine

If you knowingly or recklessly provide false or misleading information to the FCA or PRA when complying with any reporting requirement under the listed financial regulations, you commit a criminal offence. On conviction you can be fined – the fine is unlimited – whether the case is dealt with in a magistrates’ court (summary) or in the Crown Court (indictable).

Any Person s.398 FCA

Perform a function prohibited by a Part 9C order

Unlimited fine

If you carry out, or agree to carry out, a task that is barred by a Part 9C prohibition order, you commit a criminal offence. On summary conviction in a magistrates' court you face an unlimited fine. You can defend yourself by proving you took all reasonable steps to avoid the breach.

Any Person s.143V FCA

Provide false or misleading information to an appointed auditor or actuary

2 years imprisonment

If your authorised financial services firm knowingly or recklessly gives an appointed auditor or actuary false or misleading information about a material matter, you (or any officer, controller or manager of the firm) commit a criminal offence. On summary conviction you can be jailed for up to six months, and on indictment you can face up to two years’ imprisonment, and in either case an unlimited fine may be imposed. The case can be heard either in the magistrates' court or the Crown Court.

Director/Officer s.346 FCA

Reporting and filing 10

Notify FCA of significant changes to senior manager responsibilities

If your firm has a senior manager whose FCA‑approved function changes in a material way after the approval was granted, you must tell the FCA about the change. You do this by sending an updated statement of responsibilities that reflects the new scope of the role.

Director/Officer s.62A FCA When a significant change occurs in the affairs that the senior manager …

Prepare and submit a PRA‑approved scheme report for ring‑fencing transfers

If your firm applies to the PRA for a ring‑fencing transfer, you must attach a scheme report. The report has to be prepared by a person the PRA deems suitably skilled and who has been nominated or approved, must use the PRA’s approved template, and must state whether anyone besides the transferor will be harmed and whether that harm is more than necessary. Failing to provide the report means your application will be rejected and you could face regulatory action.

Any Person s.109A FCA When making an application under s.106B for a ring‑fencing transfer scheme

Provide full disclosure in listing particulars for securities

Unlimited fine

If your company wants its shares or other securities to be listed on the official market, you must include every piece of information that investors and their advisers would reasonably need to judge your financial health, performance, future prospects and the rights attached to the securities. The information must be known to, or reasonably obtainable by, the person preparing the listing documents.

Director/Officer s.80 FCA When you submit listing particulars to the FCA as part of an …

Provide information and assistance to the write‑down order manager when requested

If your insurer is under a write‑down order, the appointed manager can ask you – as a director, employee or service provider – for information or help to carry out their duties. You must give the requested data as soon as practicable. Failure to do so can be challenged in court.

Any Person Schedule 19A FCA When the court‑appointed manager of a write‑down order makes a request for …

Provide information to the FCA on request

Unlimited fine

If you run a section 271A scheme, you must give the FCA any information it asks for, at the times and in the format it tells you to, so the regulator can check your scheme meets the required conditions. The FCA can also tell you how to present or verify that information.

Any Person s.271J FCA When the FCA issues a direction for information

Provide information to the FCA when it may help the regulator

If you run a pension scheme, you must tell the FCA about any information you think could help the regulator meet its objectives. It’s a proactive duty – you don’t wait to be asked, you decide yourself when the information is relevant and then disclose it.

Any Person s.232A FCA When you consider that you have information which could assist the FCA …

Publish reports of scheme determinations

If your business runs a financial services ombudsman scheme, you must publish a report each time the ombudsman makes a determination. You may not publish the report if the ombudsman says it would be inappropriate, and you must keep the complainant’s identity hidden unless they agree to disclose it. You can charge a reasonable fee for copies of the report.

Any Person s.230A FCA When a determination is made under the relevant Part of the Act

Respond to FCA direction notices and make representations

If the FCA issues you a written direction under section 281 – whether it takes effect straight away or later – you must read the notice, submit any representations within the time‑frame set (or any extension), keep a record of the notice and your response, and you have the right to refer the matter to the Tribunal. Failure to act can lead to FCA enforcement action.

Any Person s.282 FCA When the FCA gives your firm a direction under section 281 (including …

Respond to FCA/PRA warning notice within 14 days

If the FCA (or the PRA on behalf of the FCA) sends your firm a written warning notice, you must reply in writing within the time set in the notice – which cannot be less than 14 days. Your reply (or any representations) must be given to the regulator, and if the notice came from the PRA you must also send the FCA a copy or a record of what you said.

Any Person s.387 FCA When a warning notice is issued by the FCA or the PRA

Submit annual report to the FCA

If your business operates as an overseas investment exchange or an overseas clearing house, you must send the FCA a report each year. The report must say whether any events have occurred that could affect the regulator’s view of your compliance and must include any other information the FCA may require by rule.

Any Person s.295 FCA Annually for every overseas investment exchange or overseas clearing house

Training 1

Notify and train staff on FCA conduct rules

Unlimited fine

If your firm is authorised by the FCA, you must tell every employee, director and any approved person about the specific conduct rules that apply to them and make sure they understand them. This means providing clear written notices and suitable training so they know how to comply in their day‑to‑day work.

Director/Officer s.64B FCA

Penalties for non-compliance

13 penalties under this legislation. 2 can result in imprisonment. 13 carry an unlimited fine.

Prison risk

Disclose confidential information unlawfully

Unlimited fine and/or 2 years imprisonment

Either way s.352 Penalises: Disclose confidential information unlawfully
Prison risk

Provide false or misleading information to an appointed auditor or actuary

Unlimited fine and/or 2 years imprisonment

Either way s.346 Penalises: Provide false or misleading information to an appointed …
Unlimited fine

Secure regulator approval for anyone performing a controlled function

Unlimited fine

s.59 Penalises: Secure regulator approval for anyone performing a controlled …
Unlimited fine

Notify FCA of any proposed alteration or change of operator/depositary

Unlimited fine

s.261Q Penalises: Notify FCA of any proposed alteration or change …
Unlimited fine

Comply with designated activity rules for regulated services

Unlimited fine

s.71L Penalises: Comply with designated activity rules for regulated services
Unlimited fine

Fail to attend Tribunal summons or give evidence

Unlimited fine

Summary only Schedule 13 Penalises: Fail to attend Tribunal summons or give evidence
Unlimited fine

Fail to notify FCA or breach acquisition restrictions

Unlimited fine

Either way s.301L Penalises: Fail to notify FCA or breach acquisition restrictions
Unlimited fine

Falsely claim to give pensions guidance

Unlimited fine

Summary only s.333G Penalises: Falsely claim to give pensions guidance
Unlimited fine

Give false or misleading information to FCA/PRA

Unlimited fine

Either way s.398 Penalises: Give false or misleading information to FCA/PRA
Unlimited fine

Perform a function prohibited by a Part 9C order

Unlimited fine

Summary only s.143V Penalises: Perform a function prohibited by a Part 9C …
Unlimited fine

Provide full disclosure in listing particulars for securities

Unlimited fine

s.80 Penalises: Provide full disclosure in listing particulars for securities
Unlimited fine

Provide information to the FCA on request

Unlimited fine

Either way s.271J Penalises: Provide information to the FCA on request
Unlimited fine

Notify and train staff on FCA conduct rules

Unlimited fine

s.64B Penalises: Notify and train staff on FCA conduct rules

Practical guidance

Our guides explain how to comply with the requirements above.

Sector-Specific 29

Electricity Supply Licence

Businesses supplying electricity to consumers in Great Britain require a Supply Licence from Ofgem.

Cyber security for financial services firms

FCA operational resilience requirements for cyber security, including the 31 March 2025 compliance deadline, SM&CR responsibilities for cyber …

Access the Lloyd's of London insurance market

How to participate in the Lloyd's insurance market. Covers routes to market (managing agents, coverholders, brokers), capital requirements …

Run an MOT Testing Station

Maintain DVSA compliance, manage testers, handle inspections, and avoid disciplinary action as an MOT Authorised Examiner.

FCA Consumer Duty: compliance requirements

How to implement the FCA Consumer Duty in your firm. Covers the four outcomes (products/services, price/value, consumer understanding, …

Start a construction business

Essential compliance requirements for starting a construction business in the UK, including CDM regulations, health and safety obligations, …

Use FCA innovation services to test and launch fintech products

How to use the FCA's innovation support services including the Regulatory Sandbox, Digital Sandbox, and Innovation Pathways. For …

Get FCA authorisation for financial services

How to apply for Financial Conduct Authority authorisation to carry on regulated financial activities. Covers the application process, …

Farm health and safety essentials

Essential health and safety requirements for farmers and farm workers. Covers legal duties, risk assessment, the top causes …

Financial services regulation and FCA authorisation

Regulatory requirements for financial services businesses.

FCA authorisation for insurance brokers

How to get FCA authorisation as an insurance intermediary. Covers Insurance Distribution Directive requirements, permission types, professional indemnity …

Meet FCA threshold conditions for authorisation

Understand and demonstrate compliance with the five statutory threshold conditions required for FCA authorisation under Schedule 6 of …

Running a crowdfunding or P2P lending platform

How to get FCA authorisation to operate a loan-based (P2P) or investment-based crowdfunding platform. Covers capital requirements, investor …

Fintech regulation and FCA authorisation

How to navigate FCA regulation for fintech businesses. Covers e-money and payment services, Open Banking, crypto-assets, and innovation …

Start an insurance broking business

How to set up an insurance broking business in the UK. Covers FCA authorisation versus Appointed Representative routes, …

FCA consumer credit authorisation

How to get FCA authorisation to offer consumer credit, including lending, credit broking, and debt collection. Covers application …

Understanding UK consumer credit regulation

What consumer credit regulation is, why it exists, and who it applies to. Covers the relationship between the …

Meet pre-contract disclosure requirements for credit

How to provide the required pre-contract information to borrowers before entering a consumer credit agreement. Covers the SECCI …

Understand how the Consumer Duty applies to credit products

How the FCA Consumer Duty applies to consumer credit providers, brokers, and debt collectors. Explains the four outcomes …

Conduct and document affordability assessments for consumer credit

How to conduct, evidence, and document affordability assessments when lending to consumers. Covers the distinction between creditworthiness and …

Comply with debt collection rules

How to collect consumer debts compliantly under FCA rules. Covers CONC 7 requirements for arrears and default handling, …

Comply with high-cost short-term credit rules

Additional compliance requirements for firms providing high-cost short-term credit (HCSTC), including the price cap regime, enhanced affordability assessments, …

Consumer credit compliance checklist

Annual compliance checklist for consumer credit firms covering FCA permissions, CONC requirements, advertising, pre-contract obligations, Consumer Duty, complaints …

Comply with credit broking rules

How to comply with FCA credit broking requirements. Covers who counts as a credit broker, the difference between …

Hire purchase and conditional sale agreements

How hire purchase and conditional sale agreements work under UK consumer credit law. Covers title retention, the one-third …

Buy Now Pay Later regulation: what businesses need to know

Buy Now Pay Later (BNPL) and other Deferred Payment Credit products come under FCA regulation from 15 July …

Comply with credit advertising rules

How to advertise consumer credit products compliantly under FCA rules. Covers representative APR requirements, triggered information, social media …

Consumer credit rates and thresholds reference

Quick reference for consumer credit rates, thresholds, and regulatory limits. Covers Section 75 thresholds, HCSTC price cap, FCA …

AI compliance for financial services firms

How FCA-regulated firms must govern AI through Consumer Duty, SM&CR, and operational resilience frameworks. Covers model risk management, …

Sections and provisions

490 classified provisions from this legislation.

Duties 85

  • s.1M The FCA's general duty to consult
  • s.1A The Financial Conduct Authority other enactment
  • s.1RA Statement of policy on panel appointments
  • s.1N The FCA Practitioner Panel
  • s.2NA Statement of policy on panel appointments
  • s.2N Duty to consider representations
  • s.2MA The Insurance Practitioner Panel
  • s.2C Insurance objective
  • s.2H Secondary objectives and duty to have regard to regulatory principles
  • s.2K Arrangements for supervision of PRA-authorised persons
  • s.3C Duty to follow principles of good governance
  • s.3RD Report on certain reviews amendments should be made
  • s.3P Consultation by regulator complying with direction
  • s.3O Further provisions about directions under section 3M of the authorised persons
  • s.55W Applications under this Part: communications between regulators
  • s.59 Approval for particular arrangements.
  • s.62A Changes in responsibilities of senior managers
  • s.63ZC Exercise of power under section 63ZB: procedure
  • s.63C Statement of policy
  • s.64B Rules of conduct: responsibilities of ... authorised persons
  • ... and 65 more duties

Offences and penalties 9

  • Schedule 13 General
  • s.71P Designated activities: liability
  • s.142V Imposition of penalties under section 142S: statement of policy
  • s.143V Offence of breaching a Part 9C prohibition order
  • s.301L Offences under this Chapter
  • s.333G Offence of falsely claiming to be giving pensions guidance under arrangements made with Secretary of State
  • s.346 Provision of false or misleading information to auditor or actuary.
  • s.352 Offences.
  • s.398 Misleading FCA or PRA : residual cases.

Powers 110

  • s.1S Reviews
  • s.1T Right to obtain documents and information
  • s.3K Revocation of directions under section 3I or 3J
  • s.3H Parliamentary control of orders under section 3G
  • s.3B Regulatory principles to be applied by both regulators
  • s.22B Parliamentary control in relation to certain orders under section 22A
  • s.55H Variation by FCA at request of authorised person
  • s.55E Giving permission: the FCA
  • s.55N Requirements under section 55L or 55M: further provisions
  • s.59AB Specifying functions as controlled functions: transitional provision
  • s.63ZB Variation of senior manager's approval on initiative of regulator
  • s.63 Withdrawal of approval.
  • s.64A Rules of conduct
  • s.71Q Designated activities: enforcement
  • s.77 Discontinuance and suspension of listing.
  • s.87K Power to suspend , restrict or prohibit offer to the public
  • s.87L Power to suspend , restrict or prohibit admission to trading on a regulated market
  • s.87JA Power to suspend scrutiny of prospectus
  • s.89U Powers exercisable to advance operational objectives
  • s.89J Power to call for information: supplementary provisions
  • ... and 90 more powers

Definitions 79

  • s.1G Meaning of “consumer” consumers
  • s.1Q The Consumer Panel
  • s.1B The FCA's general duties General guidance
  • s.2F Interpretation of references to objectives
  • s.3T Interpretation
  • s.3RB Statement of policy relating to review of rules statutory panel
  • Schedule 3 EEA Passport Rights The single market directives The insurance distribution directive The UCITS directive
  • Schedule 11 The general rule Public authority Takeover offer The takeover provisions
  • Schedule 12 Transfer schemes: certificates Necessary margin of solvency Margin of solvency Relevant authority
  • s.19 The general prohibition.
  • s.22 Regulated activities Specified benchmark
  • s.31 Authorised persons. authorised person
  • s.39 Exemption of appointed representatives. qualifying activity relevant additional activity appointed representative
  • s.39A Certain tied agents operating outside United Kingdom relevant office
  • s.55K Investment firms: particular conditions that enable cancellation
  • s.55A Application for permission
  • s.55PB Requirements relating to general meetings the appropriate regulator bank building society
  • s.55M Imposition of requirements by PRA
  • s.55V Determination of applications insurance distribution activity
  • s.57 Prohibition orders: procedure and right to refer to Tribunal. recognised body
  • ... and 59 more definitions

Exemptions 41

  • s.1JA Recommendations by Treasury in connection with general duties
  • s.3RC Requirement to review specified rules
  • s.3RA Duty of FCA and PRA to review rules
  • s.27 Agreements made through unauthorised persons.
  • s.131Q Provision of reports to assist the Treasury
  • s.137N Recovery plans and resolution packs : restriction on duty of confidence
  • s.138JA PRA Cost Benefit Analysis Panel
  • s.138JB Statement of policy in relation to cost benefit analyses
  • s.138BA Disapplication or modification of rules in individual cases
  • s.138L Consultation: general exemptions
  • s.138IA FCA Cost Benefit Analysis Panel
  • s.138IB Statement of policy in relation to cost benefit analyses
  • s.138I Consultation by the FCA
  • s.142A “Ring-fenced body”
  • s.143D Duty to make rules applying to parent undertakings
  • s.144E Exceptions from sections 144C and 144D etc
  • s.165C Orders under section 165A(2)(d)
  • s.166A Appointment of skilled person to collect and update information
  • s.184 Disregarded holdings
  • s.191B Restriction notices
  • ... and 21 more exemptions