Guidance note 2
Guidance on when to prepare a payment times report, the data used to prepare a report, content requirements of reports and the process to submit a report under the Payment Times Reporting Scheme.
About Guidance note 2: Preparing a payment times report
Guidance note 2: Preparing a payment times report is for reporting entities under the Payment Times Reporting Act 2020 (the Act). It provides guidance on how to prepare a payment times report.
It may also help users of the Payment Times Reports Register to understand the calculations and basis for preparation of payment times reports.