Business payment practices and performance: reporting requirements

Guidance on the statutory reporting duty for companies and limited liability partnerships (LLPs).



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

Reports will start to be required from October 2017 (depending on your financial year dates).

See the related impact assessments and research report.

Digital service

Business can use the digital service to:

For any queries related to the reporting requirement or digital service please contact

Please note: If you publish information using this service it will be visible to the public.

Published 31 January 2017
Last updated 11 October 2017 + show all updates
  1. Businesses can now publish their reports online.
  2. First published.