Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Reporting definition

What does Reporting mean? In pensions practice, reporting means the regular communications trustees or providers give to members on investment performance and the value of their pension benefits. The term is descriptive; the underlying disclosure duties are set by legislation and regulation. Across England & Wales, Scotland and Northern Ireland, the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 and, for contract‑based/personal pensions, FCA rules require at least an annual benefit statement. For money purchase (DC) benefits, this must include an annual Statutory Money Purchase Illustration (SMPI) projecting benefits to retirement in today’s terms, calculated in line with FRC Actuarial Standard TM1....

DTR 4 (UK): periodic financial reporting for UK regulated market issuers—annual and half-yearly reports, structured digital reporting (XHTML/iXBRL), Brexit amendments, exemptions, equivalence and FCA/FRC guidance

Published by a LexisNexis Corporate expert

Practice notes

This Resource Note summarises the principal provisions of Chapter 4 of the disclosure guidance and transparency rules (DTR 4), which addresses the periodic financial reporting duties for an issuer whose transferable securities are admitted to trading on a UK regulated market. It signposts pertinent commentary, analysis and materials to support the interpretation of, and deliver practical guidance on the application of, DTR 4.

Materials considered in this Resource Note include, where applicable:

the Financial Conduct Authority (FCA) Handbook
FCA guidance in its Knowledge Base—Procedural notes and Technical notes (which amount to formal guidance and are binding on the FCA)
FCA consultation papers, discussion papers, policy statements, feedback statements and warnings
Primary Market Bulletins and other FCA publications
former UKLA technical and procedural notes and the UKLA's newsletter List!, where still relevant to the interpretation or application of a provision
assimilated EU legislation
EU Directives and EU Regulations, where relevant to interpretation of a provision
Lexis+® UK analysis and resources

Setting the scene

What it covers: DTR 4 prescribes the requirements for publishing annual and half-yearly financial reports, and the exemptions that may apply
Application

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Web page updated on 22/05/2026

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