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Guidance Published 30 Dec 2025 Department for Business and Trade ↗ View on GOV.UK

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.

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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