Frozen Assets Reporting 2026 

Every year HM Treasury carries out a review of frozen assets to update its records and to capture any changes during the reporting period.  

All persons that hold funds or economic resources owned, held, or controlled by a designated person are required to submit a report to OFSI by Monday 30th November 2026. 

Your report must include details of all funds or economic resources frozen in the UK as well as those overseas, where these funds or economic resources are subject to UK financial sanctions legislation. Your report to OFSI must include the value of all such assets as of close of business on Wednesday 30 September 2026. Please ensure no reports are submitted before this date. 

Where the funds or economic resources relate to shares, securities, or other debt or payment instruments, the GBP value should be provided in your report. 

If you have previously reported information related to frozen assets to OFSI you are still required to submit a return to OFSI as part of the 2026 Frozen Asset Review. 

All returns need to be made in the form of a completed template from the GOV.UK website to. Please note that the reporting template has been updated since last year. 

and the guidance: