Cross-border fund regulatory calendar — Luxembourg · Ireland · UK · Jersey · Guernsey (2026)
If you operate funds across more than one of these five domiciles, no regulator gives you the combined picture — each publishes its own deadlines on its own site, in its own format. This page consolidates the recurring 2026 filing obligations per domicile, each row linked to the regulator's own page. Deadlines tied to a financial year end are shown for the common 31 December year end — if yours differs, shift them accordingly.
Luxembourg — CSSF
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| AIFM reporting (Annex IV, Art. 3(3)(d) / 24) | Registered and authorised AIFMs; frequency (quarterly / half-yearly / annual) set by AuM self-assessment | 1 month after period end: 31 Jan (Q4-25 / H2-25 / annual 2025) · 30 Apr · 31 Jul · 31 Oct; +15 days where the AIF is a fund of funds (e.g. 15 Feb, 15 Aug) | eDesk "AIFM Reporting" or S3 API | CSSF AIFMD FAQ · Circular CSSF 23/844 |
| U1.1 monthly financial information | All Luxembourg UCIs — UCITS, Part II, SIFs, SICARs | Within 10 calendar days of each month end | eDesk or S3 API (XML only) | CSSF — reporting by UCIs |
| G2.1 quarterly financial information | Chapter 15/16 management companies and AIFMs | Quarterly versions by the 20th of the month after quarter end; annual version 1 month after AGM approval | e-file / SOFiE (ManCos); email to aifm_reporting@cssf.lu (AIFMs) | CSSF — reporting by IFMs |
| SAQ, Separate Report & Management Letter (IFM level) | All Luxembourg IFMs | SAQ within 4 months of financial year end (30 Apr for Dec YE); SR / ML within 7 months (31 Jul) | eDesk "Collective Investment Sector Reporting Tool" or S3 API | CSSF — reporting by IFMs |
| SRRC — AML/CFT summary report of the RC | All Luxembourg IFMs, including registered AIFMs | Within 5 months of financial year end (31 May for Dec YE) | eDesk "AML/CFT Summary report RC" or S3 API | CSSF — reporting by IFMs |
| MMF reporting (Money Market Fund Regulation) | Managers of Luxembourg MMFs (quarterly or annual, by AuM) | Within 30 days of the end of the quarter / year | e-file / SOFiE | CSSF — reporting by UCIs |
| Commercial real-estate exposure data | IFMs managing funds with CRE exposure | Semi-annual: 20 May and 20 Oct | eDesk or S3 API | CSSF — reporting by IFMs |
Ireland — Central Bank of Ireland
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| AIFMD Annex IV transparency reporting | Irish-authorised and registered AIFMs; frequency by AuM | 1 month after period end (same EU-wide mechanics as CSSF/FCA rows: 31 Jan · 30 Apr · 31 Jul · 31 Oct); the Bank publishes its exact submission dates — see "To verify" | Central Bank Portal | CBI — AIFM reporting requirements |
| AIFM annual audited accounts + minimum capital requirement report | Authorised AIFMs | Within 4 months of financial year end (30 Apr for Dec YE) | Central Bank Portal | CBI — AIFM reporting requirements |
| AIFM interim financial statements (balance sheet, P&L) | Authorised AIFMs — reporting interval advised to each firm individually | Firm-specific; confirm your interval on the Portal profile | Central Bank Portal | CBI — AIFM reporting requirements |
| UCITS ManCo annual audited accounts + half-yearly accounts + MCR report | UCITS management companies | Annual: within 4 months of year end (30 Apr for Dec YE); half-yearly: within 2 months of half-year end (31 Aug for 30 Jun) | Central Bank Portal | CBI — UCITS ManCo reporting requirements |
| Fitness & Probity — annual PCF confirmation and CF certification | All regulated firms, including fund managers — every active PCF and CF holder | Annual; exact 2026 submission window in "To verify" below | Central Bank Portal (F&P section) | CBI — F&P ongoing compliance |
| Fund-level supervisory returns (Fund Metadata, Daily Investment Fund Return, MMFR reporting) | Irish-authorised UCITS and AIFs (per fund type) | Per-return schedules set in the Bank's templates and guidance | Central Bank Portal (secure web-based reporting) | CBI — fund reporting requirements |
United Kingdom — FCA
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| AIFMD transparency reporting — AIF001 / AIF002 (Annex IV) | UK AIFMs (full-scope, small authorised, small registered); frequency by AuM | No later than 1 month after period end; reporting periods end on the last business day of Mar / Jun / Sep / Dec — so 31 Jan (annual, H2, Q4-25) · 30 Apr · 31 Jul · 31 Oct | RegData, one report per AIF under its Product Reference Number (PRN) | FCA — AIFM reporting · FCA Annex IV Q&A |
| FCA periodic (annual) fees | All authorised firms, including AIFMs and UCITS ManCos; fund vehicles also pay periodic fees | Invoiced from July; previous-year fees under £50k: pay in full by 1 Aug or within 30 days of invoice; £50k and over: 50% "on account" by 1 Apr, balance per invoice. Late payment: £250 admin fee + interest | FCA online invoicing (fees portal) / direct debit | FCA — pay your annual fee |
Jersey — JFSC
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| Registry annual confirmation statement + annual fee | Every Jersey-registered entity — including fund companies and limited partnerships — registered in or before the preceding year | Window 1 Jan – 28 Feb 2026; hard deadline 11:59 pm on 28 Feb 2026 (JFSC staffed the Saturday deadline day) | myRegistry | JFSC — annual confirmation · JFSC deadline reminder |
| Co-ordinated Portfolio Investment Survey (CPIS — IMF statistics) | Banking, funds and insurance businesses and SPV providers contacted by the JFSC (annual email request) | 7 Apr 2026; portal open ~12 weeks from the early-February request | myJFSC (data upload) | JFSC — CPIS guidance · JFSC — CPIS on myJFSC |
| Jersey Private Fund (JPF) annual compliance return | The Designated Service Provider (DSP) of every JPF — responsible for accuracy and completeness; material issues must be reported separately within 28 days, not saved for the return | Annual; in recent cycles the return opened 1 Aug with a 31 Aug deadline — 2026 window in "To verify" | myJFSC (Entities → Applications) | JFSC — JPF annual returns · JFSC — JPF returns via myJFSC |
Guernsey — GFSC
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| Annual fees | All GFSC licensees and funds. 2026 rates: PIF £1,000 per fund (cut from £4,235); open- and closed-ended collective investment schemes £4,400 per scheme | Due 31 Jan 2026. Late payment accrues monthly penalties: £125 first month, £250 second, £375 third and each month after | GFSC invoice / Online Submissions Portal | GFSC — investment fees · GFSC annual fees FAQ |
| Class A fund audited financial statements | Class A (authorised open-ended, retail-eligible) schemes | Within 4 months of the end of the annual accounting period (30 Apr for Dec YE) | GFSC Online Submissions Portal | GFSC — investment returns |
| Licensee audited financial statements (COB Rule 4.2(5)) | POI-licensed firms (managers, administrators) | Deadline set in the Licensees (Conduct of Business) Rules 2021 — exact timeframe in "To verify" | GFSC Online Submissions Portal | GFSC — investment returns |
The year at a glance — cross-domicile quarter view
Dates below assume a 31 December financial year end and calendar-quarter Annex IV reporting.
| Quarter | Date | What lands | Domicile |
|---|---|---|---|
| Q1 | 31 Jan | Annex IV annual / H2 / Q4-2025 reports (all NCAs) · GFSC annual fees due | LU · IE · UK · GG |
| 15 Feb | Annex IV fund-of-funds extension expires (EU NCAs) | LU · IE | |
| 28 Feb | Jersey registry annual confirmation statement + fee (window from 1 Jan) | JE | |
| Q2 | 1 Apr | FCA on-account fee (firms ≥ £50k prior-year fees) | UK |
| 7 Apr | Jersey CPIS submission via myJFSC | JE | |
| 30 Apr | Annex IV Q1 · Lux IFM SAQ · Irish AIFM / UCITS ManCo annual audited accounts · Guernsey Class A audited FS (Dec YE) | LU · IE · UK · GG | |
| 20 / 31 May | CSSF CRE exposure data (20th) · CSSF SRRC AML/CFT report (Dec YE) | LU | |
| Q3 | Jul (from) | FCA annual fee invoices issue; payment by 1 Aug or +30 days (< £50k firms) | UK |
| 31 Jul | Annex IV Q2 / H1 · Lux IFM Separate Report + Management Letter (Dec YE) | LU · IE · UK | |
| 31 Aug | JPF annual compliance return (per recent cycles — verify 2026) · Irish UCITS ManCo half-yearly accounts (Jun half-year) | JE · IE | |
| Q4 | 20 Oct | CSSF CRE exposure data, second collection | LU |
| 31 Oct | Annex IV Q3 (quarterly reporters) | LU · IE · UK |
Running monthly underneath all of this: Luxembourg U1.1 within 10 calendar days of every month end, and CSSF G2.1 by the 20th after each quarter end.
The gotcha: the cross-border crunch is January–February, not year end. Annex IV annual reports for three regulators, Guernsey's annual fees and the whole Jersey registry confirmation window all land inside six weeks — and the Jersey deadline is a hard portal cut-off at 11:59 pm, not a postmark. If one team handles all five domiciles, book the January capacity now. And remember Annex IV periods end on the last business day of the quarter — your data reference date is not always the calendar quarter end.
To verify
Confirmed obligations whose exact parameter we could not yet pin to a primary source — treat these as open questions, not facts:
- Ireland — F&P annual PCF confirmation window: the obligation and Portal are confirmed; the CBI page does not state the 2026 submission deadline (industry practice suggests a Q1 window). Confirm in the CBI PCF Annual Confirmation guidance (Dec 2024).
- Ireland — Annex IV exact submission dates: industry summaries cite "last calendar day of the month following the quarter"; confirm the CBI's published 2026 reporting dates on the Portal/ONR guidance.
- Ireland — fund-level annual reports: UCITS annual report (4 months) / half-yearly (2 months) and AIF annual report (6 months) publication-and-filing deadlines — confirm against the UCITS Regulations 2011 and the AIF Rulebook text.
- UK — AIF annual report: FUND 3.3 (believed 6 months from financial year end) — confirm in the FCA Handbook FUND 3.3 (page is JavaScript-rendered; not machine-verifiable here).
- UK — fund-of-funds 15-day Annex IV extension: confirmed on the EU side (CSSF FAQ); confirm the FCA applies the same extension under the onshored regime.
- Luxembourg — fund annual/semi-annual report deadlines: UCITS 4 months / semi-annual 2 months, Part II & SIF 6 months (law-based) — confirm against the 2010 Law and SIF Law texts on Legilux.
- Jersey — 2026 JPF annual compliance return window: 1–31 Aug in recent cycles; watch for the JFSC's 2026 announcement.
- Jersey — certified fund annual compliance returns and quarterly fund statistical returns: current form and deadlines on myJFSC.
- Guernsey — Class B / registered fund financial statement deadlines (believed 6 months) and quarterly statistical returns via the Online Submissions Portal; POI licensee audited FS deadline under COB Rule 4.2(5).
- AIFMD II horizon: revised Annex IV reporting applies from 16 Apr 2027, not 2026 — confirm transition details as ESMA finalises the technical standards.
Changelog
- 2026-07-05 — page created.