// payment practices, as filed · company OC304378
Gowling Wlg (UK) LLP: how it pays its suppliers, from its own filing
Gowling Wlg (UK) LLP reports paying its suppliers in an average of 34 days, with 9% of invoices paid later than the agreed terms, for the period 1 November 2025 to 30 April 2026. Across the 1,496 companies that report on construction contracts, the median is 31 days and 14% late. Every figure below is the company’s own, approved by a director and published on the government register; this page reproduces it and says what it means for a subcontractor.
34 days
Average days to pay
longer than 56% of the 1,496 filers; median 31 days
9%
Paid later than agreed
a higher share than 33% of filers; median 14%
73%
Paid within 30 days
13% took longer than 60 days
The terms it declares
- Standard payment terms
- 30 days
- Maximum contractual period
- 90 days
- Paid in 31 to 60 days
- 14%
- Paid after 60 days
- 13%
- Not paid because of a dispute
- 2%
- Filed on
- 29 May 2026
Their standard terms, in their words
Gowling WLG UK LLP standard payment terms are 30 days from date of invoice on normal qualifying contracts unless specifically agreed. See additional information below on payment of professional disbursements.
Their explanation
A significant exception to our standard payment terms relates to the payment of professional disbursements. Professional disbursements are qualifying contracts for specialist professional advice relating to a specific client. Standard industry practice for payment of professional disbursements is that it is paid once the end client has paid for the advice.
Every filing since Oct 2017
Gowling Wlg (UK) LLP has filed 18 times. The share paid late is unchanged on the previous filing, and the average days to pay up 4 days. The first filing, for the period to 31 October 2017, reported 10 days and 29% late.
| Period to | Days to pay | Paid late | Within 30 days | Over 60 days |
|---|---|---|---|---|
| 30 April 2026 | 34 | 9% | 73% | 13% |
| 31 October 2025 | 30 | 9% | 72% | 12% |
| 30 April 2025 | 35 | 6% | 71% | 15% |
| 31 October 2024 | 44 | 8% | 67% | 19% |
| 30 April 2024 | 50 | 8% | 66% | 20% |
| 31 October 2023 | 39 | 13% | 71% | 17% |
Retention
- Retention clauses in construction contracts
- yes
- Standard retention rate
- 3%
- In all construction contracts
- no
- Same terms they receive from their own client
- yes
- When they apply retention
- Property related refurbishment contracts that are operated under a JCT agreement.
- On parity with their client
- This is not applicable.
What this means if you are pricing work for them
The share paid later than agreed is the number to read first, because a short term makes an invoice late sooner and a long one hides lateness inside the term. Gowling Wlg (UK) LLP is at or below the median on that measure. The average days to pay sits over the median.
A worked example on a 30-day term: an invoice of £10,000.00 paid on this company’s average, 4 days after the final date, carries £12.88 of statutory interest at 11.75% plus the fixed sum, £112.88 in all, which the law lets you add without a clause. Run your own figures.
Against the official benchmark: the Department for Business and Trade’s statistics for 2025, published 14 July 2026, put large construction businesses at 33 days to pay with 14% of invoices late by number (13% by value), and all large businesses at 32 days and 15% late. Gowling Wlg (UK) LLP is slower than the sector figure. Its late share is at or below the sector figure.
What the register does not show: it is self-reported, large companies only, and the filing covers the whole company, not your contract. Read it alongside the notice rules that decide what you are actually owed, and keep your own dates.
Questions subcontractors ask about Gowling Wlg (UK) LLP
- How long does Gowling Wlg (UK) LLP take to pay its suppliers?
- Gowling Wlg (UK) LLP reported an average of 34 days to pay an invoice for 1 November 2025 to 30 April 2026, with 73% of invoices paid within 30 days and 13% taking longer than 60 days. The official 2025 figure for large construction businesses is 33 days.
- Does Gowling Wlg (UK) LLP pay late?
- By its own filing, 9% of Gowling Wlg (UK) LLP's invoices were paid later than the agreed terms, against 14% across large construction businesses in 2025 and a median of 14% among the 1,496 companies on this register that declare construction contracts. That is unchanged on its previous filing (9% for the period to 31 October 2025).
- Does Gowling Wlg (UK) LLP hold retention?
- Yes. Gowling Wlg (UK) LLP declares retention clauses in its construction contracts at a standard rate of 3%, though not in all of them. The filing's own wording is quoted above.
- Can I charge Gowling Wlg (UK) LLP interest on a late invoice?
- Yes, under the Late Payment of Commercial Debts (Interest) Act 1998, from the day after the final date for payment, at 8% over the Bank of England base rate plus a fixed sum per invoice, without any clause in the contract. The calculator works it out for your figures.
Source: the company’s own report on the government’s payment practices service, report 112142, made under the Reporting on Payment Practices and Performance Regulations 2017 and reproduced under the Open Government Licence v3.0. Register copy taken 2 October 2026; comparisons are against the latest filing of each of the 1,496 companies declaring construction contracts. Figures are as filed, not judged. Not legal advice.
// read next
- Pay less notice: what it must say and when it must arriveWhat a pay less notice must contain under s.111 of the Construction Act, the deadline (contract or 7 days before the final date), and what happens if it's late.
- Late payment interest rate UK: how the 8% over base rule works, and why the date mattersUK late payment interest is 11.75% for business invoices due from 1 July 2026. How it is set, the £40/£70/£100 fixed sums, and a worked example on £18,400.
- Which main contractors pay late? What the payment practices register saysTen UK main contractors' filed payment figures: average days to pay, share paid late, report links. Median of 1,496 construction filers: 31 days, 14% late.
- Every company that files on construction contractsThe full A to Z, 1,496 filers, each with its own page.