GFSC
Compliance deadlines
Filing and fee deadlines drawn from Guernsey Financial Services Commission's own published instruments — each row links the instrument it comes from.
Deadlines are extracted and curated from the source instruments and human-reviewed, but instruments change and transitional rules apply — always verify against the linked instrument and the regulator's own site before relying on a date. This page is not legal advice.
Recurring obligations
| Deadline | Action required | Applies to | Source instrument |
|---|---|---|---|
| On or before the last day of February each year (for the 1 October–31 December period) | File the Financial Flows Return with the GFSC covering the 1 October to 31 December reporting period. | banking licensees, certain Schedule 1 activity licensees/registrants (excluding bureau de change and cheque cashing) | Financial Crime Returns Rules, 2026 |
| 31 May each year (for Q1: 1 January to 31 March) | Submit the Financial Flows Return (Form 153) via the Online Submissions Portal for the 1 January to 31 March reporting period, including a nil return if there are no qualifying flows. | Licensed Banks, Non-Bank Money Service Providers (Non-Bank MSPs) | Financial Flows Return (Form 153) Guidance |
| By 31 May (reporting period 1 January–31 March) | File the Financial Flows Return with the GFSC for the 1 January–31 March period. | banks (Banking Law licensees), certain Schedule 1 Proceeds of Crime Law licensees | Financial Crime Returns Rules, 2025 |
| By 31 May following the reporting period end (period 1 April–31 March) | File the Intermediary Annual Multi-Scheme Return with the GFSC for the 1 April–31 March period. | designated administrators of collective investment schemes (PoI Law) | Financial Crime Returns Rules, 2025 |
| On or before 31 May each year (for the 1 January–31 March period) | File the Financial Flows Return with the GFSC covering the 1 January to 31 March reporting period. | banking licensees, certain Schedule 1 activity licensees/registrants (excluding bureau de change and cheque cashing) | Financial Crime Returns Rules, 2026 |
| By 1 July each year (late fee accrues thereafter) | File the annual validation and pay the £500 Annual Validation fee before 1 July to avoid the £100 per month late filing fee. | general partners of limited partnerships, limited partnerships, supervised limited partnerships | Limited Partnerships (Fees) Regulations, 2020 |
| Within two months of 30 June (by 30 August) | Submit the annual statistical return as at 30 June to the Commission. | licensees | Pension Scheme and Gratuity Scheme Rules and Guidance, 2021 |
| 31 August each year (for Q2: 1 April to 30 June) | Submit the Financial Flows Return (Form 153) via the Online Submissions Portal for the 1 April to 30 June reporting period, including a nil return if there are no qualifying flows. | Licensed Banks, Non-Bank Money Service Providers (Non-Bank MSPs) | Financial Flows Return (Form 153) Guidance |
| By 31 August (reporting period 1 April–30 June) | File the Financial Flows Return with the GFSC for the 1 April–30 June period. | banks (Banking Law licensees), certain Schedule 1 Proceeds of Crime Law licensees | Financial Crime Returns Rules, 2025 |
| On or before 31 August each year (for the 1 April–30 June period) | File the Financial Flows Return with the GFSC covering the 1 April to 30 June reporting period. | banking licensees, certain Schedule 1 activity licensees/registrants (excluding bureau de change and cheque cashing) | Financial Crime Returns Rules, 2026 |
| Annually by 31 October | Submit the completed Prescribed Business Return (Form 154) via the GFSC Online Portal covering the prior Reporting Period (1 July to 30 June). | accountancy service providers (auditors, external accountants, insolvency practitioners, tax advisers), estate agents, legal services providers, prescribed businesses | Prescribed Business Return (Form 154) Guidance |
| By 31 October each year | Submit the Investment Vehicles Return (Form 152) to the GFSC within four months of the Reporting Period end. | designated administrators of Guernsey registered/authorised collective investment schemes, fund administrators (Firms licensed under the Protection of Investors (Bailiwick of Guernsey) Law, 2020) | Financial Crime Risk – Investment Vehicles Return (Form 152) – Guidance for Completion |
| By 31 October following the reporting period end (period 1 July–30 June) | File the Financial Crime Risk Return with the GFSC covering Proceeds of Crime Law activity for the 1 July–30 June period. | licensees, prescribed businesses registered under Schedule 5 of the Proceeds of Crime Law, registrants | Financial Crime Returns Rules, 2025 |
| On or before 31 October each year | Submit the completed Financial Crime Risk Return (Form 151) to the GFSC. | Accountants (Auditors, External Accountants, Insolvency Practitioners, Tax Advisers), Estate Agents, Legal Services providers, Prescribed Businesses, administered or managed licensees, banking licensees, fiduciary licensees (excluding joint and personal fiduciary licensees), financial services businesses, insurance licensees (excluding non-life licence holders), investment licensees, prescribed businesses | Financial Crime Risk Return (Form 151) Guidance, Prescribed Business Return (Form 154) Template |
| On or before 31 October each year (for the 1 July–30 June period) | File the Financial Crime Risk Return, Prescribed Business Return, and Investment Vehicles Multi Return with the GFSC for the 1 July to 30 June period. | banking licensees, designated administrators of collective investment schemes under the Protection of Investors Law, fiduciary licensees (primary and secondary), insurance intermediaries, insurance licensees (long term business), insurance managers, lending, credit and finance licensees, protected cell companies and incorporated cell companies, registrants under Schedule 5 of the Proceeds of Crime Law | Financial Crime Returns Rules, 2026 |
| Annually by 14 November | Submit the DRR Return (Form 155) to validate previously provided directorship information. | directors utilising the section 3(1)(g) six directorship exemption under the Fiduciaries Law, individuals registered under the Director Registration Regime | DRR Return Guidance (Form 155 & Form 236) |
| 30 November each year (for Q3: 1 July to 30 September) | Submit the Financial Flows Return (Form 153) via the Online Submissions Portal for the 1 July to 30 September reporting period, including a nil return if there are no qualifying flows. | Licensed Banks, Non-Bank Money Service Providers (Non-Bank MSPs) | Financial Flows Return (Form 153) Guidance |
| By 30 November (reporting period 1 July–30 September) | File the Financial Flows Return with the GFSC for the 1 July–30 September period. | banks (Banking Law licensees), certain Schedule 1 Proceeds of Crime Law licensees | Financial Crime Returns Rules, 2025 |
| On or before 30 November each year (for the 1 July–30 September period) | File the Financial Flows Return with the GFSC covering the 1 July to 30 September reporting period. | banking licensees, certain Schedule 1 activity licensees/registrants (excluding bureau de change and cheque cashing) | Financial Crime Returns Rules, 2026 |
| Annually, together with the annual reports and accounts | Notify the Commission of any change (or no change) to the registration application information. | designated administrators | Private Investment Fund Rules and Guidance, 2025 |
| Annually, together with the annual return | Submit to the Commission a summary of all pricing errors greater than 0.5% of the unit price alongside the annual return. | licensed insurers | Guidance Note for Licensed Insurers on Unit Linked Pricing |
| At the end of every accounting period | Provide an actuarial investigation into the insurer's financial condition in accordance with relevant professional standards. | long term business insurers | Guidance Note on Actuarial Requirements and Standards |
| By the last day of February (reporting period 1 October–31 December) | File the Financial Flows Return with the GFSC for the 1 October–31 December period. | banks (Banking Law licensees), certain Schedule 1 Proceeds of Crime Law licensees | Financial Crime Returns Rules, 2025 |
| By the last day of the month following each calendar quarter-end | Submit the completed Investment Designated Administrator Quarterly Return (Form 141a or 141b) for each scheme to the Commission. | closed-ended collective investment schemes, designated administrators, open-ended collective investment schemes | Explanatory notes for completion of Form 141a and b |
| Each quarter | Submit the statistical return to the Commission via the online Submissions Portal. | designated administrators | Registered Collective Investment Scheme Rules and Guidance, 2021 |
| Each quarter, within the Commission's agreed timeframes | Submit the quarter-end statistical return to the Commission. | designated administrators | Private Investment Fund Rules and Guidance, 2025 |
| Each quarter, within the timescale required by the Commission | File the statistical return relevant to the scheme with the Commission in the required format and timescale. | authorised closed-ended investment schemes, designated administrators | Authorised Closed-Ended Investment Schemes Rules and Guidance, 2021 |
| Each year | Notify the Commission of any change (or that there is no change) in registration information. | designated administrators | Registered Collective Investment Scheme Rules and Guidance, 2021 |
| Last day of February each year (for Q4: 1 October to 31 December) | Submit the Financial Flows Return (Form 153) via the Online Submissions Portal for the 1 October to 31 December reporting period, including a nil return if there are no qualifying flows. | Licensed Banks, Non-Bank Money Service Providers (Non-Bank MSPs) | Financial Flows Return (Form 153) Guidance |
| With each annual return | File an updated business plan alongside the annual return. | captive insurers, commercial insurers, commercial reinsurers, licensed insurers, life reinsurers, long-term (life) insurers | Guidance Note on Notifications to the Commission (January 2025) |
| Within 1 month of publication | Provide the Commission with the main group's audited accounts and auditor's report. | licensed banking entities incorporated outside the Bailiwick (branches) | Banking Supervision (Accounts, Disclosure and Reporting) Rules and Guidance, 2021 |
| Within 1 month of publication of the main group's audited accounts | Complete and submit the Annual Compliance Form (Statements A-D and Corporate Governance Statement) to the GFSC. | banking licensees not incorporated in the Bailiwick, branches, subsidiaries | Banking Supervision (Annual Compliance Return) Rules and Guidance, 2021 |
| Within 1 month of submitting accounts to the Commission | Publish online and make available on request the audited accounts and key metrics (CET1 ratio, LCR/LMR, Leverage Ratio, and NSFR once required). | licensed banking institutions incorporated within the Bailiwick | Banking Supervision (Accounts, Disclosure and Reporting) Rules and Guidance, 2021 |
| Within 2 months of quarter end | Submit the Financial Flows Return (Form 153) via the Online Submissions Portal within 2 months of the end of each calendar quarter, including a nil return if there are no qualifying flows. | Licensed Banks, Non-Bank Money Service Providers (Non-Bank MSPs) | Financial Flows Return (Form 153) Guidance |
| Within 28 calendar days of month end | Submit the LCR/LMR monthly return data (reference date the last day of the month) to the Commission within 28 calendar days. | Guernsey incorporated banks | Guidance on Liquidity Risk Management (2017, reissued November 2021) |
| Within 28 calendar days of the reporting date | Submit the completed BSL/2 prudential return via the GFSC online submissions portal. | banks licensed in Guernsey (subsidiaries), banks licensed under the Banking Supervision (Bailiwick of Guernsey) Law, 1994, banks operating in Guernsey as branches | BSL2 General Guidance, Form BSL/2 Subsidiaries (v2.2) |
| Within 3 months of completion of accounts | Submit the audited annual accounts, auditor's report and any management letter to the Commission. | licensed banking institutions incorporated within the Bailiwick | Banking Supervision (Accounts, Disclosure and Reporting) Rules and Guidance, 2021 |
| Within 3 months of the end of the financial year | Complete and submit the Annual Compliance Form (Statements A-D and Corporate Governance Statement) to the GFSC. | banking licensees incorporated in the Bailiwick | Banking Supervision (Annual Compliance Return) Rules and Guidance, 2021 |
| Within 4 months of financial year end | Submit the Annual Insurance Return to the Commission within four months of the insurer's financial year end. | insurance companies licensed in Guernsey, international life and pensions insurers | Guidance Note for International Life and Pensions Insurers (November 2021) |
| Within 4 months of the end of the accounting period | Provide the Commission with audited financial statements for the accounting period. | primary fiduciary licensees, secondary fiduciary licensees | The Fiduciary Rules and Guidance, 2021 (Consolidated Version, September 2022) |
| Within 6 months of the assessment date | Prepare the ORSA document (for insurers not limited to OSCA only) and keep it available for the Commission upon request within 6 months of the assessment date. | licensed insurers | Guidance Note on Licensed Insurers' Own Solvency Assessment |
| Within 6 months of the end of the accounting period | Submit the PIF's audited or unaudited annual reports and accounts to the Commission. | designated administrators, private investment funds (PIFs) | Private Investment Fund Rules and Guidance, 2025 |
| Within 6 months of the end of the annual accounting period | Submit the audited annual report and accounts to the Commission. | authorised closed-ended investment schemes, designated administrators | Authorised Closed-Ended Investment Schemes Rules and Guidance, 2021, Registered Collective Investment Scheme Rules and Guidance, 2021 |
| Within 6 months of the end of the fund's annual accounting period | Submit the PIF's annual accounts (un-audited, or audited if an auditor is appointed) to the GFSC via Form 143 through the online portal. | Designated Administrators, Private Investment Funds (PIFs) | Form 143 Explanatory Note re submission of un-audited accounts for a PIF with no auditor |
| Within six months of the Scheme Year End | Submit the annual return to the Commission. | licensees | Pension Scheme and Gratuity Scheme Rules and Guidance, 2021 |
| Within six months of the fund's accounting year end | Submit to the Commission details of how the scheme invested within the green criteria (Form 200 with Form 143). | Designated Administrators, Guernsey Green Funds, Guernsey Green Funds (authorised or registered collective investment schemes), designated administrators | Guernsey Green Fund Rules and Guidance, 2021 (consolidated text), Review of the Guernsey Green Fund Regime - Thematic Review 2020-2021 |