Guidance

Business payment practices and performance: directors' reporting requirements

Guidance on the statutory requirement for companies to include payment data headline statistics in their directors’ reports.

From:
Department for Business and Trade
Published
30 December 2025

Documents

Guidance to reporting on payment data in directors' reports

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Details

This guidance is for companies and LLPs (limited liability partnerships) who must comply with the statutory reporting duty for directors’ reports. It covers:

  • who needs to report
  • what needs to be reported
  • where the information needs to be reported

Updates to this page

Published 30 December 2025

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