Changeflow GovPing Banking & Finance UK FCA PS26/5 Final Rules on Short Selling Regime
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UK FCA PS26/5 Final Rules on Short Selling Regime

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Summary

The UK FCA published policy statement PS26/5 final rules for the UK short selling regime, creating a new Short Selling Sourcebook within the FCA Handbook. The rules take effect in two phases: Phase 1 on 13 July 2026 (new short selling rules, aggregate net short position disclosures, reportable shares lists) and Phase 2 on 30 November 2026 (bulk position reporting submissions). Key changes include a simplified single 'activity based' notification for market makers instead of per-instrument notifications, annual attestation requirements, and an extended implementation period of three months.

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What changed

The FCA's PS26/5 introduces a new Short Selling Sourcebook consolidating existing requirements and reducing regulatory burden on market makers. The most significant operational change is the replacement of per-instrument exemption notifications with a single activity-based notification, combined with a new annual attestation requirement to demonstrate compliance with market maker exemption conditions. The FCA also confirmed it will not implement automated notification systems at outset, continuing email-based submissions, and will consider future adaptations of DTR 5 for short selling disclosure purposes.

Affected market participants and issuers should prepare for the 13 July 2026 commencement date by reviewing current notification procedures against the new simplified activity-based framework. Firms relying on market maker exemptions must implement annual attestation processes. The three-month implementation window (extended from two months) provides adequate time for operational changes, with Phase 2 bulk submission capabilities available from 30 November 2026.

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Apr 21, 2026

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April 21, 2026

UK FCA final rules on changes to the UK short selling regime

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The UK Financial Conduct Authority (FCA) has published policy statement PS26/5, setting out its new rules and final statement of policy for the UK short selling regime. In addition, the FCA published an operational guide to provide more detailed information on the operational changes required and the timeframe for implementation. This follows the introduction of the Short Selling Regulations 2025 (SSR 2025) under the Financial Services and Markets Act 2023 and the October 2025 consultation on the draft rules. The FCA has created a new Short Selling Sourcebook within its Handbook, to consolidate existing requirements and to introduce targeted changes to reduce regulatory burdens and improve market efficiency. Following consultation feedback, the FCA's final rules make further changes in the following areas to provide additional clarity and enhance its proposals:

  • Removing the requirement for market makers to notify each financial instrument they want to benefit from the market maker exemption. They will only be required to submit a single "activity based" notification which will enable them to use the exemption for market making activities in any financial instrument. Market makers must also submit an "annual attestation" to demonstrate their compliance with the conditions to use the exemption.
  • Considering, as part of its forthcoming review of the disclosure guidance and transparency rules (DTRs), whether the existing disclosure framework in DTR 5 could be used or adapted to require issuers to publish issued share capital specifically for short selling purposes.
  • Confirming that it will not introduce automated notification arrangements at the outset of the new regime. The FCA will continue to receive notifications via email from the start of the new regime on 13 July. However, it will consider alternative ways for market makers to more efficiently submit notifications and attestations in the future.
  • Extending the implementation period from two months to three months from the date of the publication of these final rules. To allow adequate time to make any operational changes, the FCA will continue to implement the new regime in two phases. It has also changed the dates for each phase to occur on a Monday. The new short selling rules will enter into force on 13 July, with phase 1 taking effect on this main commencement date. Phase 1 includes: the implementation of the new short selling rules and the final statement of policy; changes to the FCA's systems to facilitate the disclosure of new aggregate net short positions; and the reportable shares lists. Phase 2 will take effect on Monday 30 November. This includes an update to the FCA's system for position reporting to facilitate persons uploading and submitting multiple submissions in a single "bulk submission".

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Last updated

Classification

Agency
A&O Shearman
Published
April 21st, 2026
Instrument
Notice
Branch
Executive
Legal weight
Non-binding
Stage
Final
Change scope
Substantive

Who this affects

Applies to
Financial advisers Investors Brokers
Industry sector
5231 Securities & Investments
Activity scope
Short selling disclosure Market maker notifications Position reporting
Geographic scope
United Kingdom GB

Taxonomy

Primary area
Securities
Operational domain
Compliance
Topics
Financial Services Banking

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