Information sheet 5: Acquisitions, divestments and winding up

Reporting entities should continue to use existing guidance notes and information sheets for reporting periods that began prior to 1 July 2024.

Update September 2024

The Regulator is updating its guidance materials for the new Payment Times Reporting Scheme.

We will consult on the process so people can engage with the Regulator and understand the new requirements.

 

Guidance for entities that are subject to a change of control or have ceased to exist and help with the impact on reporting under the Payment Times Reporting Scheme.

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INFO5: Acquisitions, divestments and winding up [PDF 585 kB]

Contents

  • Acquisitions and divestments
  • Winding up
  • Ceasing to be a constitutionally covered entity
  • Further information