Notifiable Events - Annual Report 2025/26

What this report is about

This is our third annual report on notifiable events (NEs). We published our first report on NEs in response to feedback received from landlords as part of our review of our Regulatory Framework in 2024.

In this report we set out what NEs are, why Registered Social Landlords (RSLs) must let us know about them and what we do when we receive them.  We detail the NEs we received in 2025/26 and include case studies to illustrate how we addressed them and the lessons learned. By sharing insights into the issues that RSLs report to us, we aim to support wider sector learning and contribute to improved practice across the sector.

What notifiable events are and our guidance on them

RSLs must tell us about certain events which may put at risk:

• the interests or safety of tenants, people who are homeless and other service users;
• the financial health of RSLs, public investment in RSLs, or the confidence of private lenders; or
• the good governance and reputation of an individual RSL or all RSLs.

Our guidance on NEs provides further information on this.

It is important to stress that an RSL notifying us about various events does not necessarily mean that the RSL has performance issues.  By submitting NEs, RSLs demonstrate their compliance with regulatory requirements and maintain appropriate governance arrangements and highlight what is important for us to know. Advising us of NEs means that RSLs are meeting the notification requirements set out in  chapter 3 of the Regulatory Framework and in the Housing (Scotland) Act 2010.  It also gives us the opportunity to analyse trends and highlight potential risks across social housing which, in turn, informs our discussions with stakeholders such as government and public/private funders. This can help to support social landlords and policy makers.  We also consider NEs in our annual risk assessment.  The way in which a Governing Body handles certain NEs can give us assurance about the wider governance of the RSL.

Analysis of notifiable events received during 2025/26

• 115 RSLs submitted a total of 427 NEs, representing an increase of close to 9% for NEs submitted compared with 2024/25.
• 73% of those 115 RSLs submitted between one and four NEs, with one submitting 15 NEs.
• 20 RSLs did not submit any NEs.

It is important that each RSL has a good understanding of the statutory guidance which we have published on NEs, especially if the RSL is experiencing material, significant or exceptional issues, or events. In this way, RSLs are able to demonstrate they are complying with regulatory requirements, and we are able to engage with them to support their response to the issues or events if necessary. Given the evolving legislative and operating environment, and the range of challenges and emerging risks facing RSLs, we would expect most RSLs to submit a Notifiable Event at some point. 

The following table shows the breakdown of NEs by the categories chosen by RSLs when they told us about them. We have included the previous year’s data as a comparison;

Within each category, landlords can also select a sub-category. During 2025/26, we removed the ‘health & safety’ sub-category from the ‘Performance and service delivery issues’ category, as it was considered potentially ambiguous for landlords, given that a standalone ‘Health & safety’ category already existed for reporting NEs. The change was also intended to improve the clarity of the reporting process and support clearer analysis and reporting of NE data. Any NEs that had been submitted under the now-removed sub-category in 2025/26 were subsequently recategorised by us into the main ‘Health & safety’ category.

The types of issues that were notified to us in 2025/26 include:

• Governance and organisational issues

• Staff and organisation structure related matters, such as senior staff changes, employment tribunals and settlement agreements which accounted for over half of the issues notified to us under this category.  This followed a similar pattern in 2024/25.
• Miscellaneous ‘other’ issues and matters relating to governing bodies accounted for almost 45% of the remaining issues. These included compensation claims, and notifications of senior staff absences (and associated cover arrangements).

• Health and safety

• Health and safety NEs are not reported under formal subgroups, however a review of submitted NEs in this category shows that falling architectural elements (e.g. falling render/sandstone/other architectural details) from landlords’ homes, missing safety checks and fires were the most frequently reported NEs, accounting for around half of submitted NEs in this category. These results are consistent with those reported in 2024/25. We expect landlords to notify us of incidents involving falling architectural elements, particularly given evidence that such issues have not always been reported consistently.
• Fire compliance and cladding issues made up 17% of NEs in this category. These NEs were raised as a result of findings from Single Building Assessments (SBAs) being carried out under the Scottish Government’s Cladding Remediation Programme. The SBA mandates a fire risk assessment of common areas alongside a fire risk appraisal of external walls  to identify cladding remediation needs.
• Staff/contractor injuries, storm damage, structural building issues, accidental damage during maintenance or repair works, lead piping presence, tenant injury and other miscellaneous issues made up the remainder of the NEs reported in this category.

• Financial and funding issues

• • 45% of NEs in this category were attributed to Lender, Funding, or Auditor-related issues (the vast majority of which related to the appointment of new auditors, or changes to existing auditor names resulting from mergers and rebranding activities), while a further 41% were classified under the 'other' category.
  • Examples within the 'other' category include changes to internal auditor arrangements, the launch of a community bond and the loss of funding for care and support services.

• Performance and service delivery issues

• 75% of NEs fell into the ‘other’ area of this category, reflecting the very broad and diverse range of issues that may affect RSLs. Examples included personal legal claims from tenants, cyber security incidents and adverse reports by news agencies.
• Engagement with statutory agencies / regulators / inspectorates and major failure of key service delivery arrangements also accounted for over 20% of the NEs reported in this category.

• Disposal of land and assets

• Sale or excambion of land or assets over £120,000 continued to be the most frequent NEs reported to us under this category at 34%.
• Lease of residential property to an RSL, group subsidiary or any other body for market or mid-market rent or other non-social housing purposes, lease of untenanted social housing dwellings and sale of tenanted social housing dwellings made up close to 50% of NEs.

• Constitutional and organisational changes

• 55% of NEs in this category were sub-categorised by landlords as constitutional and organisational changes, 25% related to change of name, office or constitution and 15% to restructuring of a company.

How quickly we dealt with the notifiable events

In 2025/26 we actioned 99% of the NEs we received within eight working days and 50% of these were actioned the same or next working day. This compares to 99% in eight working days and 41% the same or next working day during 2024/25.

RSLs receive an automated acknowledgement when they successfully lodge an NE on our landlord portal, which is the secure, password-protected website where social landlords communicate with us.  We then aim to contact the RSL within eight working days to either close the NE (because the NE came with all the information needed to consider it fully) or to request further clarification or additional information.  We close NEs when we have obtained the necessary assurance about the matter. While most cases are closed quickly, others can be open for longer and there are examples of this in the case studies below.  This can happen for a variety of reasons, for example where RSLs are involved in litigation (such as employment tribunals) or discussions with other organisations, and these can be protracted in some cases. It is not automatically considered a sign of weakness or poor governance if that is the case but could simply reflect the complexity of the issue the RSL is dealing with.

Case studies

The following case studies were selected to illustrate the broader range of issues and complexities encountered from the NEs we received, what assurance we asked landlords to give us and what we did as a result.  We also show in brackets the number of working days it took from the date we received the NE to the date we closed it. We selected six NEs from the six most frequently selected NE categories.

It is worth noting that RSLs work in differing circumstances and our response to NEs can depend on a number of factors which are individual to the RSL. For example, in some cases we might already be aware of the background to an NE and will not need to ask for information that we might otherwise request.   

• RSL A submitted a health and safety NE advising that, following receipt of a structural engineer’s report, it had identified defects in the reinforcement around window frames at one of its  recently completed development . The RSL explained that while there was no immediate danger, the windows were not as strong as they should be due to reinforcement not being fitted correctly. As an interim measure, the RSL took the decision to install temporary safety barriers (fixed internal bars) across windows at affected properties while discussions continue regarding defects liability and a permanent solution. The RSL confirmed that these works had been made a priority. The RSL outlined its communication with tenants, including written correspondence, phone calls, and onsite presence from staff, noting that tenants had been accommodating and understanding in allowing access. We asked the RSL to advise when works were completed in all of the properties. The RSL subsequently confirmed that all remedial works were complete on the affected properties, and we closed the NE. (35 days)

• RSL B submitted a governance and organisational issues NE advising that its Governing Body had approved entering into a partnership agreement with another RSL, to facilitate joint working. The RSL explained that the partnership was intended to support delivery of the objectives set out in the organisations’ business strategy and would be overseen by a steering group comprising the senior officers and Governing Body members of both organisations. The RSL advised that legal advice had been obtained during development of the agreement and that assurance had been received that the arrangement would not affect the governance arrangements of either organisation or breach any legal or regulatory requirements. The RSL also confirmed that lenders and external auditors had been notified and had not raised any concerns. Supporting documentation submitted with the NE included the report to the Governing Body, partnership agreement and associated risk assessment.  A corresponding NE was also received from the partner RSL. As the notifications related to the same proposed partnership arrangement, discussions were held with both organisations and the NEs were considered jointly as part of our assessment.  In response to the NE, we reviewed the information provided and confirmed that we did not require any further information or regulatory engagement in relation to the matter. We subsequently closed the NE. (3 days)

• RSL C submitted a financial and funding issues NE advising that, following a review it had identified long-standing issues in the administration of shared ownership arrangements. The RSL explained that occupancy charges had not been revised for several years and had historically combined multiple elements, including rent, factoring management fees, insurance, and other communal charges. The review identified that shared owners had been undercharged over this period, primarily due to unclear delineation of responsibilities between its former factoring subsidiary and housing management team, as well as organisational changes during the COVID-19 period and a systems migration. The RSL advised that it intended to contact all shared owners to implement updated occupancy agreements and communicate the changes, noting that some customers may experience significant increases in charges. It outlined that a report had been presented to its Governing Body setting out potential remedial options, including phased increases, with further consideration ongoing. In response to the NE, we acknowledged the notification and requested further updates as the matter progressed. The RSL subsequently provided further information and assurance in relation to the matter, including confirmation that the proposals had been subject to Governing Body consideration and approval, that legal advice had been obtained, the cost structure had been revised to improve transparency and better align charges with the services provided. Affected shared owners had been informed that updated occupancy and factoring arrangements would be introduced , with measures in place to help manage the impact of any significant increases on residents.  Following review of the final information provided, we concluded that no further information or regulatory engagement was required and the NE was subsequently closed. (180 Days)

• RSL D submitted a performance and service delivery issues NE reporting a fire at a residential development site. The site comprised of 18 units under construction, with six flats confirmed as affected, with the possibility of two more pending an engineer's report. The estimated delay to the affected properties due to the fire was four to six months, however it was unclear, due to the position of these flats in the layout, whether this would delay the remaining 10 units. The RSL confirmed that it did not yet have ownership of the properties and had no liability. The RSL advised that its Governing Body had been informed, that it was liaising with the developer, and that clean-up works had commenced with replacement materials ordered. The RSL also noted that there had been some local press coverage and that the Scottish Government had been advised. In response to the NE, we asked the RSL to keep us updated on progress and to provide a copy of the relevant Governing Body report and meeting minutes when available.  The RSL provided these, and then subsequently confirmed that the developer had notified its insurer and commissioned engineering assessments to determine the extent of the damage. We were advised that one block, comprising four flats, and two flats in a second block were beyond repair, requiring demolition and replacement of compromised floor slabs. The remaining two flats were retained, with a fire break having successfully prevented further spread. Rebuilding works commenced after remedial works and replacement materials were secured, and a six month delay to the original handover date was stated as expected.  The delay did not result in any additional costs for the RSL and therefore had no direct financial impact on the organisation, other than the postponement of anticipated rental income. After reviewing the information provided, we closed the NE. (173 Days)

• RSL E raised a disposal of land and assets NE to advise of the disposal of three long-term empty, unlettable properties. The properties contained asbestos and were affected by structural movement, had been vacant for several years and assessed as having nil existing use value, with renovation or redevelopment deemed financially unviable. The RSL advised its Governing Body had agreed to dispose of the properties via open market sale as plots, and the properties were subsequently sold at full market value. As the properties were encumbered, lender consent was obtained to release them from security, and legal advice (including conclusion of missives) was provided by external solicitors. The RSL submitted the relevant Governing Body report seeking approval to dispose of the properties through open market sale, and the minutes from the meeting where it was approved.  Following a review of this information, the NE was closed with no further action required. (4 days) 

• RSL F submitted a constitutional and organisational changes NE advising that it was proposing to amend its Articles of Association to provide greater flexibility to enter into a wider range of hedging arrangements in relation to its loan arrangements with its lender. The RSL explained that the proposed amendments reflected standard market terms in the RSL sector and would allow it to make changes to its loan arrangements if required in order to manage risks associated with future interest rate or market changes. The RSL also advised that a number of additional amendments had been made to reflect the current version of the SFHA (Scottish Federation of Housing Associations) model rules where appropriate. The RSL confirmed that the Articles of Association had been presented to the General Members for approval at its annual general meeting (AGM) and that approval had been received. Supporting documentation submitted with the NE included a Governing Body report and the amended Articles of Association.  In response to the NE, we reviewed the supporting documentation and requested a copy of the Articles of Association prior to amendment showing the proposed changes. Following receipt of this information, we sought assurance that the amended Articles complied with constitutional and regulatory requirements, including Regulatory Standard 7, and requested evidence of approval of the special resolution. The RSL provided the requested assurances and a copy of the minutes for the AGM confirming the General Membership's approval of the special resolution to amend its Articles of Association. Following review of the information provided, we closed the NE. (31 Days)

What we have learned from the notifiable events submitted in 2025/26

We received a moderate increase in NEs during 2025/26 compared with 2024/25. Consistent with the previous two reporting years, the majority of NEs received in 2025/26 related to governance and organisational issues. Compared with 2024/25, there was an increase in NEs concerning governance and organisational issues, health and safety, financial and funding issues, constitutional and organisational changes, and whistleblowing. In contrast, we received fewer NEs relating to performance and service delivery issues, disposal of land and assets, and systemically important matters. The increase in NEs recorded under health and safety, alongside the reduction in performance and service delivery issues, is likely to be attributable, at least in part, to a change in our reporting framework during 2025/26, referenced in Section 3 of this report.

A notable trend in 2025/26 was the emergence of notifications relating to fire safety and cladding. This reflects the impact of the Scottish Government’s Cladding Remediation Programme, with issues being identified through the Single Building Assessment process and subsequently reported as NEs. These notifications have provided greater visibility of building safety risks and potential compliance issues across the sector.

We also saw an increase in our same or next-day action rates during 2025/26 compared with 2024/25. This can reflect the nature of the NE events reported to us but also highlights our commitment to early engagement with NEs, enabling more timely oversight of emerging risks and supporting proportionate regulatory intervention where required.

The NEs received during 2025/26 demonstrate the continued value of the NE framework in providing early visibility of significant issues and emerging risks across the sector. The range and nature of notifications received have enhanced our understanding of the challenges facing RSLs and informed our regulatory engagement and oversight. The notifications also provide assurance that landlords are identifying, managing and escalating material issues appropriately, while the emergence of new themes, such as fire safety and cladding-related notifications, illustrates how sector-wide assurance activity can improve the identification and reporting of potential compliance risks. Collectively, the NEs submitted during the year have strengthened our understanding of sector-wide risks and trends and provided further assurance about the effectiveness of landlords' governance, risk management and reporting arrangements.