I am a paid subscriber. When I access the Reports it says I have to upgrade - but there is no upgrade option. I am accessing the Reports via the web login .
Cass
I would contact customer support.
Hi @cass and welcome to the community 
Are you possibly trying to directly access the reports via a link i.e. https://vault.bitwarden.com/#/reports ?
If that is the case, there is a known issue, currently being worked on with [PM-9604] hasPremiumGuard not properly verifying premium after login by aj-rosado · Pull Request #10511 · bitwarden/clients · GitHub
Instead of using the link, please login first and then navigate to the reports via Tools → Reports. It should enable you to view all reports.
If that also doesn’t work, then please get in touch with customer support.
Kind regards,
Daniel