Timetable for registered social landlords (RSLs): 2026 to 2027
Dates when RSLs need to submit their data.
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Purpose
This document sets out the due dates for information submissions required during the 2026/27 financial year and provides guidance on those submissions as required. Templates will be made available on the Welsh Government website Regulatory returns for housing associations for returns which require a submission in a set format.
Effective date: 31 March 2026
Related documents: The Regulatory Framework for Housing Associations Registered in Wales (August 2025), Regulatory Standard RS1g)
Distribution: Welsh RSLs
Information Required
In order to discharge the regulatory function, we require the information detailed, by the corresponding submission date in Appendix A:
Please note that the dates provided are the last dates for submission. We welcome information submitted at an earlier date, as soon as the documents have received the appropriate approval.
Frequent late submissions of information required will be taken into account when forming Regulatory Judgements.
Should any of the deadlines present a difficulty or you have a query relating to the submission requirements please contact the Housing Regulation Team to discuss.
Statutory Accounts
Copies forwarded to be signed and approved by the Board and External Auditors.
Statutory accounts should be published on the RSL’s website by the submission date.
Management Accounts
As approved by the Board with the following minimum requirements:
- Detailed income and expenditure account, plus balance sheet
- Income and expenditure by business stream (where material)
- Narrative explaining major variances (including those relating to capital income and expenditure)
- Loan covenant monitoring, including an expected year end forecast
- Cashflow forecast, including details of current cash and available funding for at least the next 18 months.
Some of these requirements may be provided in a Treasury Report – see below.
Should the Board meetings cycle not allow for the accounts to be approved in time for the 42 day deadline, please submit a draft set by the deadline and subsequently forward confirmation of their approval.
Treasury Report
Increasing numbers of RSLs are preparing a report on their Treasury function, separate to the Management Accounts. Where RSLs are producing these a copy should be provided after it has been approved by the relevant Board or Committee.
30 Year Financial Forecasts
The detailed submission requirements for the 30 year financial forecasts will be provided separately.
The 31st August deadline is the last date for submission. Submissions should be made following the approval of the Forecast by the Board.
Strategic Business Plan
Some RSLs prepare a Strategic Business Plan, typically over 5 years, in addition to the 30 Year Financial Forecast.
Where this is the case, this should also be submitted, following approval by the Board.
Tenant Satisfaction Survey Results
Separate guidance will be issued. Please contact the Housing Regulation Team if you are unsure of these requirements.
Disposal Notifications
Non-Priority Disposal Notifications are required quarterly and are in addition to priority notifications (which are required within 10 days of completion).
See: disposals notification form along with guidance direction about notification of disposals.
Quarterly Regulation Survey
A survey is issued directly to RSLs every quarter. Please carefully follow the instructions in the covering email and the survey itself.
Method of Submission
All information requested is to be submitted electronically to housingregulation@gov.wales
Please note that hard copies will not be accepted.
Contact Information
The Housing Regulation Team can be contacted as follows:
Email: housingregulation@gov.wales
Appendix A: Timetable period 1 April 2026 to 31 March 2027
| Information Submission | Detail | Submission date | Format of submission |
|---|---|---|---|
| For RSLs that operate in a Group structure - consolidated financial statements and financial statements for individual subsidiaries are required | 6 months after year end | |
| As presented to the Audit Committee or Board | 6 months after year end | |
| Reconciliation of the figures in the financial statements to those as presented to Board in the management accounts | 6 months after year end | |
| As approved by the Board | 42 days after the quarter end | |
| As approved by the Board / Committee | 42 days after the quarter end | |
| For December year ends only, a return as at 31 December 2025 is also required. | 31 May 2026 | Using the 2026 Excel template |
| In accordance with the detailed guidance | 31 August 2026 | Separate guidance/ template to follow |
| As approved by the Board | When available | |
| As presented to the Board and / or Audit Committee | 31 July 2026 or 30 April 2026 (Dec year ends only) | |
| In accordance with Housing Association Circular 005/10. A statement is required even if no exemptions have been made in the period | 31 May 2026 or 28 February 2026 for Dec year ends | |
| Using the template to be supplied | 28 Feb 2027 | Separate guidance/ template to follow |
| Using the template to be supplied, assessing Board composition on 30 September 2026 | 31 October 2026 | Separate guidance/ template to follow |
| No prescribed format – see The Regulatory Framework for Housing Associations Registered in Wales | Annually | |
| As per the link above
| Non-Priority - 21 days after the quarter end
Priority – within 10 days of the disposal taking place | Using the standard Disposal Notifications Excel form. |
| See covering email which accompanies each survey | See covering email which accompanies each survey | Using the template supplied prior to submission each quarter |
