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PS4/26 – The Strong and Simple Framework: The simplified capital regime for Small Domestic Deposit Takers (SDDTs) – final

AI Analysis

Executive Summary

The Prudential Regulation Authority (PRA) has introduced a simplified capital regime for Small Domestic Deposit Takers (SDDTs) to reduce regulatory complexity while maintaining adequate capital. The new regime will take effect on 2027-01-01. This change aims to simplify capital requirements for smaller banks and building societies.

What Changed

The PRA has introduced a new simplified capital regime for SDDTs, which includes changes to the PRA Rulebook, supervisory statements, and statements of policy. The regime also introduces new reporting templates and instructions.

Suggested Considerations

  • Review and update capital adequacy assessments to ensure compliance with the new simplified capital regime
  • Implement new reporting templates and instructions for SDDTs
  • Update internal policies and procedures to reflect changes to the PRA Rulebook, supervisory statements, and statements of policy

Key Dates

20 Jan 2026
Publication of the final policy statement
20 Jan 2026
Early implementation of changes to ICAAP updates and reverse stress-testing
1 Jan 2027 DEADLINE
The SDDT capital regime takes effect

Potential Consequences

Enforcement action, fines, or license revocation for non-compliance with the new simplified capital regime

Who is Affected

PRA-authorised banksBuilding societiesPRA-designated UK investment firmsQualifying parent undertakingsCredit institutionsInvestment firmsFinancial institutions that are subsidiaries of these firms

Related Regulations

CRRBasel 3.1

AI-generated analysis. May contain errors or omissions — verify with the original PRA source before acting. Full disclaimer.

Summary

Policy statement 4/26

Relevant Firm Types

Bank
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