The Bank of England’s Prudential Regulation Authority (PRA) has published Supervisory Statement 1/26 setting out its expectations for how firms should comply with the PRA Rulebook requirements to report an operational incident, with the regime effective from 18 March 2027. The incident reporting requirements are intended to support the operational resilience of the UK financial sector by collecting information on operational incidents that pose a risk to firms’ safety and soundness, policyholder protection or UK financial stability, and by establishing clear and consistent reporting requirements and expectations. The statement applies to UK banks, building societies, PRA-designated investment firms and UK branches of overseas banks, as well as UK Solvency II firms, the Society of Lloyd’s and its managing agents.