Guidance

Filing reports for the extractives industries

This guide explains what entities need to file in order to meet their obligations to deliver reports to the registrar under The Reports on Payments to Governments Regulations.

From:
Companies House
Published
1 January 2016
Last updated
25 March 2021 — See all updates

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Guidance for the Companies House extractives service

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The Reports on Payments to Governments Regulations 2014 considers undertakings to be non-registered entities, as well as companies. The regulations require reports to be prepared by companies that are already registered, and also by certain non-registered entities.

These Regulations require large undertakings and UK public interest companies operating in the extractives industries (defined in a schedule to the Regulations) to disclose payments they have made to governments.

The extractives filing service is designed to enable undertakings to meet their obligations to deliver reports to the registrar under these regulations.

Updates to this page

Published 1 January 2016
Last updated 25 March 2021 + show all updates

  1. Updated guidance about how The Reports on Payments to Governments Regulations 2014 defines 'government'.

  2. First published.

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