Business payment practices and performance: reporting requirements
Guidance on the statutory reporting duty for companies and limited liability partnerships (LLPs).
Documents
Details
This guidance is for companies and LLPs who must comply with the statutory reporting duty for payment practices and performance. It covers:
- who needs to report
- what needs to be reported
- how the information needs to be reported
- when the information needs to be reported
See the related impact assessments and research report.
Digital service
Business can use the digital service to:
- check if they need to publish a report
- work out their reporting periods
- publish a report
- search for a report
For any queries related to the reporting requirement or digital service, please contact paymentpracticesreporting@businessandtrade.gov.uk.
Please note: If you publish information using this service it will be visible to the public.
Updates to this page
Last updated 30 October 2024 + show all updates
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Web accessible version of guidance to reporting on payment practices and performance added.
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Instances under the dispute paragraphs of the word 'period' have been changed to 'terms'.
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Examples in document updated to provide further clarity and assistance.
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Guidance document updated with latest information.
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Update of procedures, including additional detail and expanded questions section to reflect responses to customer queries.
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Businesses can now publish their reports online.
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First published.