Number of S218 reports, April 2016 to December 2025
Published 5 January 2026
Applies to England, Scotland and Wales
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The table below shows the numbers of reports received by the Insolvency Service from liquidators under Section 218 of the Insolvency Act 1986.
Table 1: Numbers of S218 reports received, Insolvency Service, 1 April 2016 to 7 December 2025
| Year | S218 received |
|---|---|
| 2016/17 | 48 |
| 2017/18 | 27 |
| 2018/19 | 45 |
| 2019/20 | 31 |
| 2020/21 | 17 |
| 2021/22 | 42 |
| 2022/23 | 74 |
| 2023/34 | 126 |
| 2024/25 | 154 |
| 2025/26 (year to date) | 83 |
Source: Insolvency Service administrative systems
The data sourced is manually collected and subject to human error. Please use these figures with caution.
S218 are reports which are sent to the Insolvency Service by a liquidator where there is concern of an offence in relation to the company for which an officer of the company is criminally liable.
Liquidators also have opportunity to report director criminality to the Insolvency Service through the Director Conduct Return. This means the number of S218 reports do not show the entire volume of criminality reported to the Insolvency Service.
Although the table includes S218 reports to the Insolvency Service concerning Scottish companies, these are rare and the primary route for reporting is to the Lord Advocate in Scotland. Reports to the Lord Advocate are not included in the table.