The Prudential Regulation Authority (PRA) has published its 2026/27 Business Plan, setting out a work programme to advance its primary objectives of safety and soundness and, for insurers, policyholder protection, alongside a more proportionate and efficient approach intended to support competition, competitiveness and growth. Priorities include delivering major prudential reforms, strengthening liquidity and operational resilience expectations, and addressing emerging risks including life insurers’ use of Funded Reinsurance. For banks, planned activity includes supervisory support for Basel 3.1 implementation, which the PRA says will better align capital with underlying risks without increasing overall requirements for the sector, and an off-cycle review of firm-specific Pillar 2 requirements ahead of the 1 January 2027 implementation date. Reforms for Small Domestic Deposit Takers (SDDTs) under the Strong and Simple framework will continue, with the simplified capital regime fully in place from 1 January 2027, while the Future Banking Data Programme will pursue further reporting simplifications. For insurers, the plan flags embedding new liquidity reporting, developing policy measures on Funded Reinsurance capital treatment, and considering responses on broadening access to alternative third-party capital, alongside ongoing Solvency UK implementation. Internally, the PRA plans to reduce headcount by around 140 staff, move Periodic Summary Meetings to a two-year cycle for all firms, and invest in systems and data capabilities, with a provisional 2026/27 budget of GBP 347 million, down GBP 3 million (1%) year on year, and budgeted headcount of 1,385 full-time equivalents. Next steps include consultation in 2026 H2 on a systematic approach to updating regulatory thresholds, consultation later in 2026 on a UK captive insurer regime being developed with the Financial Conduct Authority (FCA), and consultation during 2026/27 on the next phase of Funded Reinsurance policy. The PRA and FCA’s standardised operational incidents and outsourcing and third‑party reporting regime is due to enter into force in March 2027, and the PRA expects a change in leadership with Sam Woods’ term ending in June and Katharine Braddick taking over in July.