Article 4 Reference and remittance dates
United Kingdom
An institution shall submit to its competent authority the information referred to in Article 1 on the following reporting reference dates:
the information referred to in Article 2 shall be submitted as it stands on 31 December of each year;
the information referred to in Article 3 shall be submitted as it stands on the reporting reference dates specified in the instructions laid down in Annexes V and VI.
An institution shall submit to its competent authority the information referred to in Article 2 by 11 April of each year. An institution shall submit to its competent authority the information referred to in Articles 3 by the remittance dates specified in Annex V.
Where the date referred to in paragraph 2 is not a working day in the Member State of the competent authority to which the information is to be submitted, the information shall be submitted on the following working day.
An institution shall submit to its competent authority any corrections to the submitted information without undue delay.