register copy 2 October 2026
// from the register
Companies that declare retention clauses in their construction contracts
Every current filer that answers yes to the retention question introduced for financial years beginning on or after 1 April 2025, with the standard rate where one is stated. Companies whose financial year has not yet reached the new question do not appear, which is not the same as declaring no retention.
Method: the latest filing of each of the 1,496 companies declaring construction contracts on the government register, copy taken 2 October 2026, limited to filings whose period ended within the last 18 months. Medians across the set: 31 days to pay, 14% paid late. Figures are the companies' own, not judged.
| # | Company | Paid late | Days to pay | Retention | Period to |
|---|---|---|---|---|---|
| 1 | Kone Public Ltd Company | 27% | 51 | 15% standard rate | 30 June 2026 |
| 2 | Davidson Kempner European Partners, LLP | 10% | 32 | 10% standard rate | 30 June 2026 |
| 3 | Fidelis Marketing Ltd | 1% | 6 | 10% standard rate | 30 June 2026 |
| 4 | Lumentum Technology UK Ltd | 49% | 75 | 10% standard rate | 30 June 2026 |
| 5 | Northern Powergrid (Northeast) PLC | 6% | 23 | 10% standard rate | 30 June 2026 |
| 6 | Northern Powergrid (Yorkshire) PLC | 10% | 23 | 10% standard rate | 30 June 2026 |
| 7 | Northern Powergrid Metering Ltd | 0% | 40 | 10% standard rate | 30 June 2026 |
| 8 | Ocado Operating Ltd | 12% | 31 | 10% standard rate | 29 November 2026 |
| 9 | The Extracare Charitable Trust | 16% | 28 | 10% standard rate | 31 March 2026 |
| 10 | Wise Payments Ltd | 50% | 20 | 10% standard rate | 31 March 2026 |
| 11 | Actemium UK Ltd | 76% | 40 | 5% standard rate | 30 June 2026 |
| 12 | Affinity Water Ltd | 35% | 29 | 5% standard rate | 31 March 2026 |
| 13 | Allenbuild Ltd | 8% | 27 | 5% standard rate | 31 March 2026 |
| 14 | Alun Griffiths (Contractors) Ltd | 62% | 28 | 5% standard rate | 30 June 2026 |
| 15 | Amey Defence Services Ltd | 22% | 9 | 5% standard rate | 30 June 2026 |
| 16 | Annington Property Ltd | 24% | 27 | 5% standard rate | 31 March 2026 |
| 17 | Apleona UK Ltd | 99% | 78 | 5% standard rate | 30 June 2026 |
| 18 | Arriva Cymru Ltd | 4% | 52 | 5% standard rate | 30 June 2026 |
| 19 | Arriva Durham County Ltd | 4% | 52 | 5% standard rate | 30 June 2026 |
| 20 | Arriva Kent & Surrey Ltd | 6% | 25 | 5% standard rate | 30 June 2026 |
| 21 | Arriva Kent Thameside Ltd | 4% | 50 | 5% standard rate | 30 June 2026 |
| 22 | Arriva London North Ltd | 6% | 49 | 5% standard rate | 30 June 2026 |
| 23 | Arriva London South Ltd | 5% | 47 | 5% standard rate | 30 June 2026 |
| 24 | Arriva Merseyside Ltd | 4% | 48 | 5% standard rate | 30 June 2026 |
| 25 | Arriva Midlands Ltd | 6% | 16 | 5% standard rate | 30 June 2026 |
| 26 | Arriva North West Ltd | 7% | 23 | 5% standard rate | 30 June 2026 |
| 27 | Arriva Northumbria Ltd | 3% | 53 | 5% standard rate | 30 June 2026 |
| 28 | Arriva Rail London Ltd | 6% | 33 | 5% standard rate | 31 March 2026 |
| 29 | Arriva The Shires Ltd | 5% | 41 | 5% standard rate | 30 June 2026 |
| 30 | Arriva UK Bus Ltd | 31% | 56 | 5% standard rate | 30 June 2026 |
| 31 | Arriva Yorkshire Ltd | 6% | 19 | 5% standard rate | 30 June 2026 |
| 32 | Aurora Academies Trust | 1% | 27 | 5% standard rate | 31 August 2026 |
| 33 | Avant Homes (England) Ltd | 14% | 52 | 5% standard rate | 30 June 2026 |
| 34 | Avant Homes (Scotland) Ltd | 16% | 47 | 5% standard rate | 30 June 2026 |
| 35 | Avove Ltd | 4% | 22 | 5% standard rate | 30 June 2026 |
| 36 | B W Interiors Ltd | 3% | 29 | 5% standard rate | 30 June 2026 |
| 37 | Babcock Marine Training Ltd | 22% | 27 | 5% standard rate | 30 September 2025 |
| 38 | Babcock Support Services Ltd | 16% | 32 | 5% standard rate | 30 September 2025 |
| 39 | Bancon Homes Ltd | 12% | 48 | 5% standard rate | 31 March 2026 |
| 40 | Bancroft Ltd | 38% | 57 | 5% standard rate | 30 June 2026 |
| 41 | Barburrito Group Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 42 | Bdw Trading Ltd | 31% | 34 | 5% standard rate | 30 June 2026 |
| 43 | Bechtel Management Company Ltd | 4% | 30 | 5% standard rate | 30 June 2026 |
| 44 | Bellway Homes Ltd | 20% | 33 | 5% standard rate | 31 July 2026 |
| 45 | Bennett Construction (London) Ltd | 4% | 5 | 5% standard rate | 31 March 2026 |
| 46 | Bennett Management Contractors (GB) Ltd | 0% | 2 | 5% standard rate | 31 March 2026 |
| 47 | Birmingham Airport Ltd | 28% | 33 | 5% standard rate | 31 March 2026 |
| 48 | Blackdown Education Partnership | 4% | 9 | 5% standard rate | 28 February 2026 |
| 49 | Blubeckers Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 50 | Bluestone Resorts Ltd | 19% | 34 | 5% standard rate | 2 July 2026 |
| 51 | Bmw (UK) Manufacturing Ltd | 5% | 28 | 5% standard rate | 30 June 2026 |
| 52 | Bourne Alliance Multi Academy Trust | 12% | 18 | 5% standard rate | 31 August 2026 |
| 53 | Bowmer and Kirkland Ltd | 12% | 28 | 5% standard rate | 31 August 2026 |
| 54 | Breheny Civil Engineering Ltd | 2% | 22 | 5% standard rate | 31 March 2026 |
| 55 | Bromford Developments Ltd | 44% | 34 | 5% standard rate | 31 March 2026 |
| 56 | Brunning and Price Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 57 | Bupa Care Homes (Ans) Ltd | 4% | 46 | 5% standard rate | 30 June 2026 |
| 58 | Bupa Care Homes (Bnh) Ltd | 4% | 44 | 5% standard rate | 30 June 2026 |
| 59 | Bupa Care Homes (Cfchomes) Ltd | 4% | 45 | 5% standard rate | 30 June 2026 |
| 60 | Bupa Care Homes (Cfhcare) Ltd | 6% | 44 | 5% standard rate | 30 June 2026 |
| 61 | Bupa Care Homes (Gl) Ltd | 4% | 44 | 5% standard rate | 30 June 2026 |
| 62 | Bupa Insurance Ltd | 0% | 8 | 5% standard rate | 30 June 2026 |
| 63 | Bupa Occupational Health Ltd | 12% | 24 | 5% standard rate | 30 June 2026 |
| 64 | Cameron Homes Ltd | 0% | 23 | 5% standard rate | 30 June 2026 |
| 65 | Cdl Hotels (u.K.) Ltd | 30% | 30 | 5% standard rate | 30 June 2026 |
| 66 | Center Parcs (Holdings 1) Ltd | 13% | 36 | 5% standard rate | 23 April 2026 |
| 67 | Charles Church Developments Ltd | 32% | 35 | 5% standard rate | 30 June 2026 |
| 68 | Christ's Hospital | 8% | 44 | 5% standard rate | 31 August 2026 |
| 69 | Churchill Living Ltd | 32% | 36 | 5% standard rate | 30 June 2026 |
| 70 | Circle Health Group Ltd | 21% | 41 | 5% standard rate | 30 June 2026 |
| 71 | Clancy Docwra Ltd | 9% | 39 | 5% standard rate | 31 March 2026 |
| 72 | Clapham Park (Metropolitan Countryside) LLP | 32% | 35 | 5% standard rate | 31 March 2026 |
| 73 | Close Brothers Ltd | 16% | 20 | 5% standard rate | 31 July 2026 |
| 74 | Countryside L&q (Beaulieu) LLP | 29% | 35 | 5% standard rate | 31 March 2026 |
| 75 | Countryside Properties (UK) Ltd | 64% | 52 | 5% standard rate | 30 June 2026 |
| 76 | Cpfc Ltd | 4% | 30 | 5% standard rate | 30 June 2026 |
| 77 | Crest Nicholson PLC | 64% | 39 | 5% standard rate | 30 April 2026 |
| 78 | Darwin Group Ltd | 10% | 33 | 5% standard rate | 30 June 2026 |
| 79 | Davidsons Developments Ltd | 19% | 41 | 5% standard rate | 30 June 2026 |
| 80 | Derry Building Services Ltd | 7% | 34 | 5% standard rate | 31 August 2026 |
| 81 | Dodd Group (Midlands) Ltd | 5% | 40 | 5% standard rate | 31 March 2026 |
| 82 | Dorchester Hotel Ltd | 63% | 63 | 5% standard rate | 30 June 2026 |
| 83 | Edinburgh Airport Ltd | 16% | 26 | 5% standard rate | 30 June 2026 |
| 84 | Emplas Window Systems Ltd | 2% | 39 | 5% standard rate | 30 April 2026 |
| 85 | Engage, Enrich, Excel Academies | 12% | 4 | 5% standard rate | 31 August 2026 |
| 86 | Essex Services Group Ltd | 19% | 59 | 5% standard rate | 30 June 2026 |
| 87 | Evelyn Partners Services Ltd | 0% | 30 | 5% standard rate | 30 June 2026 |
| 88 | F M Conway Ltd | 10% | 26 | 5% standard rate | 30 June 2026 |
| 89 | Fairview Estates (Housing) Ltd | 38% | 24 | 5% standard rate | 30 June 2026 |
| 90 | Futura Learning Partnership | 2% | 16 | 5% standard rate | 31 August 2026 |
| 91 | Generation Investment Management LLP | 0% | 12 | 5% standard rate | 30 June 2026 |
| 92 | Genesis Cancer Care UK Ltd | 7% | 37 | 5% standard rate | 30 June 2026 |
| 93 | Genting Casinos UK Ltd | 14% | 27 | 5% standard rate | 30 June 2026 |
| 94 | Genting Solihull Ltd | 11% | 27 | 5% standard rate | 30 June 2026 |
| 95 | Gleeson Developments Ltd | 20% | 38 | 5% standard rate | 30 June 2026 |
| 96 | Glencar Construction Ltd | 17% | 32 | 5% standard rate | 31 March 2026 |
| 97 | Global Infrastructure UK Ltd | 11% | 41 | 5% standard rate | 30 June 2026 |
| 98 | Gmi Construction Group PLC | 8% | 32 | 5% standard rate | 31 March 2026 |
| 99 | Greene King Brewing and Retailing Ltd | 6% | 45 | 5% standard rate | 30 June 2026 |
| 100 | Grosvenor West End Properties | 2% | 7 | 5% standard rate | 30 June 2026 |
| 101 | Harrods International Ltd | 46% | 48 | 5% standard rate | 1 August 2026 |
| 102 | Harrods Ltd | 25% | 35 | 5% standard rate | 1 August 2026 |
| 103 | Haven Leisure Ltd | 43% | 47 | 5% standard rate | 30 June 2026 |
| 104 | Hf Group Ltd | 23% | 44 | 5% standard rate | 31 March 2026 |
| 105 | Highgrove Group PLC | 8% | 32 | 5% standard rate | 31 March 2026 |
| 106 | Hitachi Rail Ltd | 17% | 70 | 5% standard rate | 31 March 2026 |
| 107 | Hopkins Homes Ltd | 30% | 28 | 5% standard rate | 31 March 2026 |
| 108 | Hs1 Ltd | 9% | 23 | 5% standard rate | 31 March 2026 |
| 109 | I. & H. Brown Ltd | 9% | 50 | 5% standard rate | 30 August 2026 |
| 110 | Icbc Standard Bank PLC | 0% | 4 | 5% standard rate | 30 June 2026 |
| 111 | Jackson Civil Engineering Group Ltd | 2% | 39 | 5% standard rate | 30 June 2026 |
| 112 | Jane Street Europe Ltd | 16% | 20 | 5% standard rate | 30 June 2026 |
| 113 | Kent Catholic Schools' Partnership | 18% | 21 | 5% standard rate | 31 August 2026 |
| 114 | Kerry Ingredients (UK) Ltd | 45% | 85 | 5% standard rate | 30 June 2026 |
| 115 | Key Property Solutions Ltd | 26% | 32 | 5% standard rate | 31 August 2026 |
| 116 | Kids Planet Day Nurseries Ltd | 0% | 28 | 5% standard rate | 31 March 2026 |
| 117 | Kimbolton School | 0% | 20 | 5% standard rate | 31 August 2026 |
| 118 | Knights Brown Construction Ltd | 22% | 29 | 5% standard rate | 31 March 2026 |
| 119 | Lidl Great Britain Ltd | 1% | 41 | 5% standard rate | 31 August 2026 |
| 120 | Lindum Group Ltd | 5% | 37 | 5% standard rate | 31 May 2026 |
| 121 | Lingfield Education Trust | 31% | 29 | 5% standard rate | 31 August 2026 |
| 122 | Lionheart Educational Trust | 8% | 32 | 5% standard rate | 31 August 2026 |
| 123 | Liverpool School Of Tropical Medicine | 15% | 31 | 5% standard rate | 31 July 2026 |
| 124 | Lloyds Banking Group PLC | 2% | 11 | 5% standard rate | 30 June 2026 |
| 125 | Logan Construction (South East) Ltd | 0% | 27 | 5% standard rate | 30 June 2026 |
| 126 | London and North Western Railway Company Ltd | 73% | 48 | 5% standard rate | 30 June 2026 |
| 127 | London and South East University Group | 20% | 34 | 5% standard rate | 31 July 2026 |
| 128 | London Underground Ltd | 6% | 22 | 5% standard rate | 31 March 2026 |
| 129 | Luxury Leisure | 23% | 34 | 5% standard rate | 30 June 2026 |
| 130 | M & J Evans Construction Ltd | 6% | 43 | 5% standard rate | 30 June 2026 |
| 131 | M Group Highways Ltd | 11% | 15 | 5% standard rate | 31 March 2026 |
| 132 | M Group Telecom (Fixed Network Solutions) Ltd | 2% | 13 | 5% standard rate | 31 March 2026 |
| 133 | M Group Telecom (Technology Services) Ltd | 8% | 27 | 5% standard rate | 31 March 2026 |
| 134 | M Group Telecom Ltd | 3% | 12 | 5% standard rate | 31 March 2026 |
| 135 | M Group Transport (Rail & Aviation) Ltd | 5% | 13 | 5% standard rate | 31 March 2026 |
| 136 | M.G.L. Demolition Ltd | 7% | 48 | 5% standard rate | 31 March 2026 |
| 137 | Maris Interiors LLP | 56% | 62 | 5% standard rate | 31 March 2026 |
| 138 | Matthew Homes Ltd | 3% | 21 | 5% standard rate | 30 April 2026 |
| 139 | Mccarthy & Stone Retirement Lifestyles Ltd | 15% | 26 | 5% standard rate | 30 April 2026 |
| 140 | Medical Services International Ltd | 6% | 25 | 5% standard rate | 30 June 2026 |
| 141 | Mercedes-Benz Grand Prix Ltd | 11% | 33 | 5% standard rate | 30 June 2026 |
| 142 | Merseyrail Electrics 2002 Ltd | 0% | 23 | 5% standard rate | 7 July 2026 |
| 143 | Midsomer Norton Schools Partnership | 17% | 19 | 5% standard rate | 31 August 2026 |
| 144 | Millennium Capital Management Ltd. | 27% | 29 | 5% standard rate | 30 June 2026 |
| 145 | Miller Homes Ltd | 26% | 41 | 5% standard rate | 30 June 2026 |
| 146 | Mitchells & Butlers Leisure Retail Ltd | 70% | 18 | 5% standard rate | 27 March 2026 |
| 147 | Morgan Lovell PLC | 8% | 17 | 5% standard rate | 30 June 2026 |
| 148 | Morgan Sindall Construction & Infrastructure Ltd | 3% | 24 | 5% standard rate | 30 June 2026 |
| 149 | Morgan Sindall Property Services Ltd | 2% | 26 | 5% standard rate | 30 June 2026 |
| 150 | Morgan Stanley & Co. International PLC | 1% | 19 | 5% standard rate | 30 June 2026 |
| 151 | Morgan Stanley Investment Management Ltd | 9% | 25 | 5% standard rate | 30 June 2026 |
| 152 | Morgan Stanley UK Ltd | 1% | 8 | 5% standard rate | 30 June 2026 |
| 153 | Morris Group Ltd | 10% | 40 | 5% standard rate | 30 April 2026 |
| 154 | Morris Homes (Eastern) Ltd | 9% | 37 | 5% standard rate | 30 April 2026 |
| 155 | Morris Homes (North) Ltd | 11% | 44 | 5% standard rate | 30 April 2026 |
| 156 | Motor Fuel Ltd | 0% | 34 | 5% standard rate | 30 June 2026 |
| 157 | Moyle Interconnector Ltd | 19% | 22 | 5% standard rate | 31 March 2026 |
| 158 | Muse Places Ltd | 12% | 21 | 5% standard rate | 30 June 2026 |
| 159 | National Grid Electricity Transmission PLC | 9% | 30 | 5% standard rate | 31 March 2026 |
| 160 | National Grid North Sea Link Ltd | 0% | 27 | 5% standard rate | 31 March 2026 |
| 161 | National Oceanography Centre | 16% | 23 | 5% standard rate | 31 March 2026 |
| 162 | Nespresso UK Ltd | 9% | 53 | 5% standard rate | 30 June 2026 |
| 163 | Nevada Construction Ltd | 5% | 27 | 5% standard rate | 31 March 2026 |
| 164 | NG Bailey Facilities Services Ltd | 9% | 39 | 5% standard rate | 27 August 2026 |
| 165 | NG Bailey It Services Ltd | 2% | 41 | 5% standard rate | 27 August 2026 |
| 166 | NG Bailey Ltd | 2% | 36 | 5% standard rate | 27 August 2026 |
| 167 | Northern Bank Ltd | 3% | 17 | 5% standard rate | 30 June 2026 |
| 168 | Northern Gas Networks Operations Ltd | 10% | 21 | 5% standard rate | 31 March 2026 |
| 169 | Northstandard Group Services Ltd | 29% | 26 | 5% standard rate | 20 August 2026 |
| 170 | Novus Property Solutions Ltd | 13% | 19 | 5% standard rate | 30 June 2026 |
| 171 | Oasis Community Learning | 24% | 33 | 5% standard rate | 31 August 2026 |
| 172 | Ocu Services Ltd | 27% | 32 | 5% standard rate | 30 April 2026 |
| 173 | Ocu Utility Services Ltd | 22% | 36 | 5% standard rate | 30 April 2026 |
| 174 | Odeon Cinemas Ltd | 42% | 34 | 5% standard rate | 30 June 2026 |
| 175 | Oracle Corporation UK Ltd | 5% | 15 | 5% standard rate | 31 May 2026 |
| 176 | Oracle Corporation UK Ltd | 1% | 12 | 5% standard rate | 31 May 2026 |
| 177 | Orchard Hill College Academy Trust | 28% | 27 | 5% standard rate | 31 August 2026 |
| 178 | Pall Mall and Woodcote Park Clubhouses Ltd | 12% | 17 | 5% standard rate | 30 June 2026 |
| 179 | Park Garage Group PLC | 0% | 29 | 5% standard rate | 30 June 2026 |
| 180 | Persimmon Homes Ltd | 32% | 35 | 5% standard rate | 30 June 2026 |
| 181 | Peveril Homes Ltd | 11% | 32 | 5% standard rate | 31 August 2026 |
| 182 | Pickwick Academy Trust | 34% | 25 | 5% standard rate | 31 August 2026 |
| 183 | Places For People Developments Ltd | 4% | 30 | 5% standard rate | 31 March 2026 |
| 184 | Pontefract Academies Trust | 0% | 25 | 5% standard rate | 31 August 2026 |
| 185 | Portakabin Ltd | 7% | 44 | 5% standard rate | 30 June 2026 |
| 186 | Powell Engineering UK Ltd | 77% | 31 | 5% standard rate | 30 June 2026 |
| 187 | Protec Fire Detection Public Ltd Company | 1% | 60 | 5% standard rate | 30 June 2026 |
| 188 | Quadrant Construction Services Ltd | 71% | 30 | 5% standard rate | 31 March 2026 |
| 189 | R.J. Mcleod (Contractors) Ltd | 27% | 30 | 5% standard rate | 30 April 2026 |
| 190 | Rail For London Ltd | 13% | 20 | 5% standard rate | 31 March 2026 |
| 191 | Rainton Construction Ltd | 12% | 52 | 5% standard rate | 31 March 2026 |
| 192 | Ral Ltd | 19% | 32 | 5% standard rate | 30 June 2026 |
| 193 | Ramen Usa Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 194 | Raymond James Wealth Management Ltd | 9% | 36 | 5% standard rate | 31 March 2026 |
| 195 | Reach2 Academy Trust | 44% | 39 | 5% standard rate | 31 August 2026 |
| 196 | Revolut Ltd | 31% | 24 | 5% standard rate | 30 June 2026 |
| 197 | Ribble Valley Inns Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 198 | River Learning Trust | 25% | 11 | 5% standard rate | 31 March 2026 |
| 199 | Rmpa Services PLC | 21% | 25 | 5% standard rate | 31 March 2026 |
| 200 | Robertson Homes Ltd | 13% | 25 | 5% standard rate | 30 June 2026 |
| 201 | Rockline Industries Ltd | 37% | 35 | 5% standard rate | 30 June 2026 |
| 202 | Rolls-Royce Motor Cars Ltd | 15% | 27 | 5% standard rate | 30 June 2026 |
| 203 | Russells Ltd | 3% | 33 | 5% standard rate | 30 June 2026 |
| 204 | Rwe Renewables UK Onshore Wind Ltd | 12% | 27 | 5% standard rate | 30 June 2026 |
| 205 | Scotia Gas Networks Ltd | 22% | 14 | 5% standard rate | 30 September 2025 |
| 206 | Scotland Gas Networks PLC | 22% | 14 | 5% standard rate | 30 September 2025 |
| 207 | Scottish Hydro Electric Power Distribution PLC | 13% | 25 | 5% standard rate | 31 March 2026 |
| 208 | Scottish Hydro Electric Transmission PLC | 22% | 24 | 5% standard rate | 31 March 2026 |
| 209 | Seasalt Ltd | 14% | 36 | 5% standard rate | 31 July 2026 |
| 210 | Ses (Engineering Services) Ltd | 28% | 34 | 5% standard rate | 30 June 2026 |
| 211 | Sewells Reservoir Construction Ltd | 6% | 39 | 5% standard rate | 30 June 2026 |
| 212 | Siemens PLC | 9% | 24 | 5% standard rate | 31 March 2026 |
| 213 | Solent Academies Trust | 22% | 28 | 5% standard rate | 31 August 2026 |
| 214 | Southern Electric Power Distribution PLC | 17% | 23 | 5% standard rate | 31 March 2026 |
| 215 | Southern Gas Networks PLC | 22% | 14 | 5% standard rate | 30 September 2025 |
| 216 | Specsavers Optical Superstores Ltd | 18% | 28 | 5% standard rate | 31 August 2026 |
| 217 | Speller Metcalfe Malvern Ltd | 4% | 34 | 5% standard rate | 31 March 2026 |
| 218 | Spencer Rail Engineering Ltd | 40% | 41 | 5% standard rate | 31 March 2026 |
| 219 | SSE Generation Ltd | 14% | 25 | 5% standard rate | 31 March 2026 |
| 220 | SSE Hornsea Ltd | 20% | 27 | 5% standard rate | 31 March 2026 |
| 221 | SSE Renewables Services (UK) Ltd | 40% | 23 | 5% standard rate | 31 March 2026 |
| 222 | SSE Services PLC | 16% | 24 | 5% standard rate | 31 March 2026 |
| 223 | SSE Thermal Energy Operations Ltd | 22% | 27 | 5% standard rate | 31 March 2026 |
| 224 | St. Paul's Girls' School | 16% | 20 | 5% standard rate | 31 August 2026 |
| 225 | Stanmore Contractors Ltd | 7% | 10 | 5% standard rate | 31 March 2026 |
| 226 | Stonebridge Homes Ltd | 11% | 26 | 5% standard rate | 30 June 2026 |
| 227 | Suez Recycling and Recovery Holdings UK Ltd | 9% | 48 | 5% standard rate | 30 June 2026 |
| 228 | Sureserve Energy Services UK Ltd | 49% | 49 | 5% standard rate | 31 March 2026 |
| 229 | Swale Academies Trust | 8% | 8 | 5% standard rate | 31 August 2026 |
| 230 | Tamdown Group Ltd | 6% | 50 | 5% standard rate | 31 March 2026 |
| 231 | Tarmac Trading Ltd | 17% | 30 | 5% standard rate | 30 June 2026 |
| 232 | Telefonica UK Ltd | 3% | 92 | 5% standard rate | 30 June 2026 |
| 233 | Telent Technology Services Ltd | 17% | 27 | 5% standard rate | 31 March 2026 |
| 234 | Telford Homes Ltd | 1% | 29 | 5% standard rate | 30 June 2026 |
| 235 | Tennent Caledonian Breweries UK Ltd | 51% | 52 | 5% standard rate | 31 August 2026 |
| 236 | Tenterden Schools Trust | 16% | 20 | 5% standard rate | 31 August 2026 |
| 237 | Tesgl Ltd | 15% | 44 | 5% standard rate | 31 March 2026 |
| 238 | Thales UK Ltd | 12% | 33 | 5% standard rate | 26 June 2026 |
| 239 | The Chiltern Railway Company Ltd | 47% | 26 | 5% standard rate | 30 June 2026 |
| 240 | The David Ross Education Trust | 16% | 25 | 5% standard rate | 31 August 2026 |
| 241 | The Freedom Group Of Companies Ltd. | 7% | 22 | 5% standard rate | 27 August 2026 |
| 242 | The Pinnacle Learning Trust | 27% | 26 | 5% standard rate | 28 February 2026 |
| 243 | The Restaurant Group Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 244 | The Swatch Group (UK) Ltd | 4% | 10 | 5% standard rate | 30 June 2026 |
| 245 | The University Of Cumbria | 3% | 21 | 5% standard rate | 31 July 2026 |
| 246 | Tilia Homes Ltd | 20% | 31 | 5% standard rate | 31 March 2026 |
| 247 | Tjx UK | 8% | 58 | 5% standard rate | 1 August 2026 |
| 248 | Travis Perkins (Properties) Ltd | 37% | 8 | 5% standard rate | 30 June 2026 |
| 249 | Trg (Holdings) Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 250 | Trg Concessions Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 251 | Trg Leisure Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 252 | Tsl Ltd | 17% | 42 | 5% standard rate | 30 June 2026 |
| 253 | Twyford Church Of England Academies Trust | 13% | 13 | 5% standard rate | 28 February 2026 |
| 254 | Twynham Learning | 12% | 16 | 5% standard rate | 31 August 2026 |
| 255 | Ui Social Infrastructure Ltd | 87% | 52 | 5% standard rate | 30 March 2026 |
| 256 | United Infrastructure Energy Ltd | 72% | 50 | 5% standard rate | 30 March 2026 |
| 257 | United Infrastructure Water Ltd | 77% | 53 | 5% standard rate | 30 March 2026 |
| 258 | United Living (North) Ltd | 80% | 51 | 5% standard rate | 30 March 2026 |
| 259 | United Living (South) Ltd | 68% | 49 | 5% standard rate | 30 March 2026 |
| 260 | Urenco Chemplants Ltd | 13% | 36 | 5% standard rate | 30 June 2026 |
| 261 | Urenco Enrichment Company Ltd | 10% | 31 | 5% standard rate | 30 June 2026 |
| 262 | Urenco Ltd | 23% | 34 | 5% standard rate | 30 June 2026 |
| 263 | Urenco Nuclear Stewardship Ltd | 8% | 29 | 5% standard rate | 30 June 2026 |
| 264 | Urenco UK Ltd | 16% | 31 | 5% standard rate | 30 June 2026 |
| 265 | Virtus Slough Ltd | 39% | 44 | 5% standard rate | 30 June 2026 |
| 266 | Vistry Homes Ltd | 58% | 47 | 5% standard rate | 30 June 2026 |
| 267 | Vodafone Ltd | 2% | 59 | 5% standard rate | 30 March 2026 |
| 268 | Wagamama (Holdings) Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 269 | Wagamama Cpu Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 270 | Wagamama Group Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 271 | Wagamama International (Franchising) Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 272 | Wagamama Ltd | 6% | 49 | 5% standard rate | 28 June 2026 |
| 273 | Wates Construction Ltd | 11% | 34 | 5% standard rate | 30 June 2026 |
| 274 | Wates Property Services Ltd | 17% | 31 | 5% standard rate | 30 June 2026 |
| 275 | Watkin Jones & Son Ltd | 10% | 46 | 5% standard rate | 31 March 2026 |
| 276 | Wellspring Academy Trust | 40% | 38 | 5% standard rate | 31 August 2026 |
| 277 | Westco Properties Ltd | 30% | 32 | 5% standard rate | 31 March 2026 |
| 278 | Westcountry Schools Trust | 33% | 32 | 5% standard rate | 28 February 2026 |
| 279 | Weston Homes PLC | 74% | 66 | 5% standard rate | 31 July 2026 |
| 280 | William Davis Ltd | 11% | 36 | 5% standard rate | 31 May 2026 |
| 281 | Wolseley UK Ltd | 4% | 57 | 5% standard rate | 31 July 2026 |
| 282 | Wythenshawe Community Housing Group Ltd | 14% | 28 | 5% standard rate | 31 March 2026 |
| 283 | York St John University | 24% | 30 | 5% standard rate | 31 July 2026 |
| 284 | Ytl Developments (UK) Ltd | 26% | 56 | 5% standard rate | 30 June 2026 |
| 285 | Citra Living Properties (no. 1) Ltd | 7% | 20 | 4% standard rate | 30 June 2026 |
| 286 | Vitality Corporate Services Ltd | 7% | 19 | 4% standard rate | 30 June 2026 |
| 287 | Big Yellow Self Storage Company Ltd | 4% | 23 | 3% standard rate | 31 March 2026 |
| 288 | Aldi Stores Ltd | 6% | 37 | 3% standard rate | 30 June 2026 |
| 289 | Almac Group Ltd | 17% | 32 | 3% standard rate | 31 March 2026 |
| 290 | Almac Pharma Services Ltd | 29% | 29 | 3% standard rate | 30 March 2026 |
| 291 | Alstom Engineering and Services Ltd | 28% | 61 | 3% standard rate | 31 March 2026 |
| 292 | Alstom Transport UK Ltd | 40% | 71 | 3% standard rate | 31 March 2026 |
| 293 | Applebridge Construction Ltd | 1% | 27 | 3% standard rate | 30 April 2026 |
| 294 | Ark Schools | 31% | 35 | 3% standard rate | 31 August 2026 |
| 295 | Babcock Aerospace Ltd | 17% | 43 | 3% standard rate | 31 March 2026 |
| 296 | Babcock Corporate Services Ltd | 23% | 29 | 3% standard rate | 31 March 2026 |
| 297 | Babcock Integrated Technology Ltd | 26% | 31 | 3% standard rate | 31 March 2026 |
| 298 | Babcock Land Defence Ltd | 50% | 14 | 3% standard rate | 31 March 2026 |
| 299 | Barchester Healthcare Homes Ltd | 10% | 38 | 3% standard rate | 30 June 2026 |
| 300 | Bdl Group Ltd | 1% | 19 | 3% standard rate | 31 March 2026 |
| 301 | Bdo Services Ltd | 18% | 27 | 3% standard rate | 3 July 2026 |
| 302 | Bedfordshire Schools Trust Ltd | 18% | 27 | 3% standard rate | 31 August 2026 |
| 303 | BP International Ltd | 10% | 29 | 3% standard rate | 30 June 2026 |
| 304 | BP Oil UK Ltd | 6% | 16 | 3% standard rate | 30 June 2026 |
| 305 | British American Tobacco (Investments) Ltd | 11% | 44 | 3% standard rate | 30 June 2026 |
| 306 | British-American Tobacco (Holdings) Ltd | 9% | 34 | 3% standard rate | 30 June 2026 |
| 307 | C.J.O'shea and Company Ltd | 2% | 33 | 3% standard rate | 31 March 2026 |
| 308 | Caddick Construction Ltd | 0% | 29 | 3% standard rate | 28 February 2026 |
| 309 | Canford School,limited | 12% | 28 | 3% standard rate | 31 January 2026 |
| 310 | Canterbury Christ Church University | 40% | 26 | 3% standard rate | 31 July 2026 |
| 311 | Chasetown Civil Engineering Ltd | 0% | 33 | 3% standard rate | 30 June 2026 |
| 312 | Children First Academy Trust | 14% | 12 | 3% standard rate | 31 August 2026 |
| 313 | Community Academies Trust | 53% | 32 | 3% standard rate | 31 August 2026 |
| 314 | Coolkeeragh Esb Ltd | 26% | 42 | 3% standard rate | 30 June 2026 |
| 315 | Cruden Building (Scotland) Ltd | 14% | 28 | 3% standard rate | 31 March 2026 |
| 316 | Devonport Royal Dockyard Ltd | 26% | 43 | 3% standard rate | 31 March 2026 |
| 317 | Diverse Academies Trust | 11% | 9 | 3% standard rate | 31 August 2026 |
| 318 | Docklands Light Railway Ltd | 12% | 19 | 3% standard rate | 31 March 2026 |
| 319 | East Midlands Airport Core Property Investments Ltd | 10% | 27 | 3% standard rate | 31 March 2026 |
| 320 | East Midlands Education Trust | 25% | 27 | 3% standard rate | 31 August 2026 |
| 321 | Eric Wright Construction Ltd | 13% | 27 | 3% standard rate | 30 June 2026 |
| 322 | Flagship Housing Developments Ltd | 44% | 59 | 3% standard rate | 31 March 2026 |
| 323 | Fortel Services Ltd | 26% | 53 | 3% standard rate | 31 March 2026 |
| 324 | Getjar Ltd | 2% | 45 | 3% standard rate | 28 February 2026 |
| 325 | Google UK Ltd | 10% | 46 | 3% standard rate | 30 June 2026 |
| 326 | Gowling Wlg (UK) LLP | 9% | 34 | 3% standard rate | 30 April 2026 |
| 327 | Graham Asset Management Ltd | 2% | 43 | 3% standard rate | 31 March 2026 |
| 328 | Grainger PLC | 22% | 20 | 3% standard rate | 31 March 2026 |
| 329 | Gram Games Ltd | 26% | 25 | 3% standard rate | 31 March 2026 |
| 330 | Greenwich Millennium Village Ltd | 32% | 35 | 3% standard rate | 30 June 2026 |
| 331 | Guinness Developments Ltd | 47% | 52 | 3% standard rate | 31 March 2026 |
| 332 | Hargreaves Lansdown Asset Management Ltd | 24% | 26 | 3% standard rate | 30 June 2026 |
| 333 | Henry Brothers Construction Ltd | 4% | 33 | 3% standard rate | 31 March 2026 |
| 334 | Henry Brothers Ltd | 4% | 32 | 3% standard rate | 31 March 2026 |
| 335 | Home Group Developments Ltd | 41% | 13 | 3% standard rate | 31 March 2026 |
| 336 | Housing Maintenance Solutions Ltd | 10% | 32 | 3% standard rate | 31 March 2026 |
| 337 | I.M. Properties Development Ltd | 38% | 27 | 3% standard rate | 30 June 2026 |
| 338 | Inspire Learning Trust | 17% | 21 | 3% standard rate | 31 August 2026 |
| 339 | Jaguar Land Rover Ltd | 33% | 57 | 3% standard rate | 31 March 2026 |
| 340 | Jd Sports Fashion PLC | 21% | 35 | 3% standard rate | 1 August 2026 |
| 341 | John Graham Construction Ltd | 4% | 35 | 3% standard rate | 31 March 2026 |
| 342 | John Sisk & Son Ltd | 11% | 24 | 3% standard rate | 30 June 2026 |
| 343 | Keltbray Built Environment Ltd | 34% | 45 | 3% standard rate | 30 April 2026 |
| 344 | Keltbray Consulting & Engineering Ltd | 23% | 45 | 3% standard rate | 30 April 2026 |
| 345 | Keltbray Management Services Ltd | 17% | 45 | 3% standard rate | 30 April 2026 |
| 346 | Keltbray Plant Ltd | 26% | 45 | 3% standard rate | 30 April 2026 |
| 347 | Knight Harwood Ltd | 6% | 20 | 3% standard rate | 30 June 2026 |
| 348 | L&q New Homes Ltd | 84% | 24 | 3% standard rate | 31 March 2026 |
| 349 | Lagan Aviation & Infrastructure Ltd | 3% | 35 | 3% standard rate | 31 March 2026 |
| 350 | Laing O'Rourke Delivery Ltd | 22% | 21 | 3% standard rate | 31 March 2026 |
| 351 | Leigh Academies Trust | 28% | 25 | 3% standard rate | 31 August 2026 |
| 352 | Linklaters LLP | 26% | 36 | 3% standard rate | 30 April 2026 |
| 353 | London Bus Services Ltd | 15% | 23 | 3% standard rate | 31 March 2026 |
| 354 | Magenta Living | 27% | 45 | 3% standard rate | 31 March 2026 |
| 355 | Manchester Airport PLC | 13% | 24 | 3% standard rate | 31 March 2026 |
| 356 | Marex Financial | 18% | 19 | 3% standard rate | 30 June 2026 |
| 357 | Mcaleer & Rushe Contracts UK Ltd | 4% | 32 | 3% standard rate | 30 June 2026 |
| 358 | Mcdonald's Restaurants Ltd | 1% | 5 | 3% standard rate | 30 June 2026 |
| 359 | Mcgee Group (Holdings) Ltd | 3% | 48 | 3% standard rate | 31 May 2026 |
| 360 | Mclaren Construction (London) Ltd | 22% | 29 | 3% standard rate | 31 January 2026 |
| 361 | Mclaren Construction (Midlands & North) Ltd | 22% | 28 | 3% standard rate | 31 January 2026 |
| 362 | Mclaren Construction (Regeneration) Ltd | 19% | 28 | 3% standard rate | 31 January 2026 |
| 363 | Mclaren Construction (South) Ltd | 19% | 29 | 3% standard rate | 31 January 2026 |
| 364 | Mclaren Construction Ltd | 21% | 28 | 3% standard rate | 31 January 2026 |
| 365 | Mears Ltd | 11% | 23 | 3% standard rate | 30 June 2026 |
| 366 | Mount Anvil Ltd | 5% | 27 | 3% standard rate | 31 March 2026 |
| 367 | Mps Housing Ltd | 7% | 36 | 3% standard rate | 30 June 2026 |
| 368 | Multiplex Construction Europe Ltd | 21% | 30 | 3% standard rate | 30 June 2026 |
| 369 | Nats (En Route) Public Ltd Company | 8% | 27 | 3% standard rate | 31 March 2026 |
| 370 | Naturalmotion Ltd | 10% | 12 | 3% standard rate | 31 March 2026 |
| 371 | Neilcott Construction Ltd | 0% | 30 | 3% standard rate | 30 June 2026 |
| 372 | News UK & Ireland Ltd | 37% | 44 | 3% standard rate | 30 June 2026 |
| 373 | O'Halloran & O'Brien Ltd | 28% | 23 | 3% standard rate | 31 March 2026 |
| 374 | Ohob Holdings Ltd | 22% | 23 | 3% standard rate | 31 March 2026 |
| 375 | Oliver Connell and Son Ltd | 1% | 44 | 3% standard rate | 30 June 2026 |
| 376 | Overbury PLC | 4% | 19 | 3% standard rate | 30 June 2026 |
| 377 | P.J. Carey (Contractors) Ltd | 1% | 52 | 3% standard rate | 31 March 2026 |
| 378 | Peterborough (Progress Health) PLC | 10% | 18 | 3% standard rate | 31 March 2026 |
| 379 | Pfizer Ltd | 8% | 41 | 3% standard rate | 31 May 2026 |
| 380 | Philips Electronics UK Ltd | 1% | 19 | 3% standard rate | 30 June 2026 |
| 381 | Phoenix Energy Group Ltd | 32% | 31 | 3% standard rate | 30 June 2026 |
| 382 | Phyllis Tuckwell Memorial Hospice Ltd | 3% | 22 | 3% standard rate | 31 March 2026 |
| 383 | Places For London Ltd | 17% | 15 | 3% standard rate | 31 March 2026 |
| 384 | Rail For London (Infrastructure) Ltd | 14% | 20 | 3% standard rate | 31 March 2026 |
| 385 | Reds10 (UK) Ltd | 2% | 33 | 3% standard rate | 31 March 2026 |
| 386 | Renaker Build Ltd | 3% | 27 | 3% standard rate | 30 April 2026 |
| 387 | Rockstar Games UK Ltd | 9% | 28 | 3% standard rate | 31 March 2026 |
| 388 | Rosyth Royal Dockyard Ltd | 34% | 29 | 3% standard rate | 31 March 2026 |
| 389 | Schoolsworks Academy Trust | 46% | 36 | 3% standard rate | 28 February 2026 |
| 390 | Siemens Mobility Ltd | 17% | 21 | 3% standard rate | 31 March 2026 |
| 391 | Slough Trading Estate Ltd | 1% | 12 | 3% standard rate | 30 June 2026 |
| 392 | Sodexo Ltd | 6% | 38 | 3% standard rate | 31 August 2026 |
| 393 | Southern Water Services Ltd | 31% | 42 | 3% standard rate | 31 March 2026 |
| 394 | Stansted Airport Ltd | 13% | 26 | 3% standard rate | 31 March 2026 |
| 395 | Stepnell Ltd | 4% | 33 | 3% standard rate | 31 March 2026 |
| 396 | Student Loans Company Ltd | 6% | 13 | 3% standard rate | 31 March 2026 |
| 397 | Take-Two Interactive Software UK Ltd | 5% | 23 | 3% standard rate | 31 March 2026 |
| 398 | The Education Alliance | 13% | 18 | 3% standard rate | 31 August 2026 |
| 399 | The Gorse Academies Trust | 14% | 23 | 3% standard rate | 28 February 2026 |
| 400 | The Gosforth Federated Academies Ltd | 49% | 38 | 3% standard rate | 31 August 2026 |
| 401 | The Gym Ltd | 16% | 23 | 3% standard rate | 30 June 2026 |
| 402 | The Harmony Trust Ltd | 38% | 25 | 3% standard rate | 31 August 2026 |
| 403 | The Rowan Learning Trust | 6% | 22 | 3% standard rate | 31 August 2026 |
| 404 | The University Of Chichester | 46% | 21 | 3% standard rate | 31 July 2026 |
| 405 | Tilbury Douglas Engineering Ltd | 6% | 35 | 3% standard rate | 30 June 2026 |
| 406 | Tulloch Homes Group Ltd | 4% | 50 | 3% standard rate | 31 May 2026 |
| 407 | Uniqlo Europe Ltd | 13% | 36 | 3% standard rate | 31 August 2026 |
| 408 | United Utilities Water Ltd | 4% | 14 | 3% standard rate | 31 March 2026 |
| 409 | Vision Express (UK) Ltd | 4% | 68 | 3% standard rate | 30 June 2026 |
| 410 | Walter Scott & Partners Ltd | 2% | 6 | 3% standard rate | 30 June 2026 |
| 411 | Wfw Global LLP | 48% | 37 | 3% standard rate | 30 April 2026 |
| 412 | Winston Taylor UK LLP | 15% | 64 | 3% standard rate | 30 April 2026 |
| 413 | Winvic Construction Ltd | 8% | 33 | 3% standard rate | 31 July 2026 |
| 414 | Aig Europe (Services) Ltd | 25% | 34 | 2% standard rate | 30 June 2026 |
| 415 | Cbes Ltd | 2% | 65 | 2% standard rate | 30 June 2026 |
| 416 | Deloitte LLP | 1% | 18 | 2% standard rate | 31 May 2026 |
| 417 | Emmaus Catholic Academy Trust | 0% | 36 | 2% standard rate | 31 August 2026 |
| 418 | Focus Academy Trust (UK) Ltd | 15% | 21 | 2% standard rate | 31 August 2026 |
| 419 | Glf Schools | 22% | 11 | 2% standard rate | 31 August 2026 |
| 420 | Ground Control Ltd | 0% | 27 | 2% standard rate | 31 March 2026 |
| 421 | Heartwood Inns Ltd | 0% | 44 | 2% standard rate | 31 December 2025 |
| 422 | Linde Material Handling (UK) Ltd | 31% | 38 | 2% standard rate | 30 June 2026 |
| 423 | Linde Mh UK Ltd | 5% | 33 | 2% standard rate | 30 June 2026 |
| 424 | National House-Building Council | 1% | 28 | 2% standard rate | 31 March 2026 |
| 425 | Northumbrian Water Ltd | 4% | 36 | 2% standard rate | 31 March 2026 |
| 426 | Richard Huish Trust | 16% | 27 | 2% standard rate | 31 August 2026 |
| 427 | Still Materials Handling Ltd | 51% | 61 | 2% standard rate | 30 June 2026 |
| 428 | The Howard Partnership Trust | 14% | 20 | 2% standard rate | 31 August 2026 |
| 429 | Together Learning Trust | 22% | 24 | 2% standard rate | 31 August 2026 |
| 430 | Wise Academies | 71% | 40 | 2% standard rate | 31 August 2026 |
| 431 | Workspace Group PLC | 39% | 15 | 2% standard rate | 30 September 2025 |
| 432 | 8build Ltd | 7% | 35 | rate not stated | 31 March 2026 |
| 433 | A.F.Blakemore and Son Ltd | 23% | 37 | rate not stated | 26 April 2026 |
| 434 | Abingdon School | 22% | 24 | rate not stated | 28 February 2026 |
| 435 | Advance Learning Partnership | 24% | 17 | in all contracts | 28 February 2026 |
| 436 | Agora Learning Partnership | 15% | 21 | rate not stated | 28 February 2026 |
| 437 | Alfred H. Knight International Ltd | 0% | 33 | in all contracts | 30 June 2026 |
| 438 | Algeco UK Ltd | 56% | 62 | in all contracts | 30 June 2026 |
| 439 | Allen Overy Shearman Sterling LLP | 15% | 22 | in all contracts | 30 April 2026 |
| 440 | Alternative Futures Group Ltd | 28% | 34 | in all contracts | 31 March 2026 |
| 441 | Amalgamated Construction Ltd | 16% | 42 | rate not stated | 31 March 2026 |
| 442 | Amber Real Estate Investments (Agriculture) Ltd | 0% | 49 | rate not stated | 28 June 2026 |
| 443 | Amey Community Ltd | 17% | 20 | rate not stated | 30 June 2026 |
| 444 | Amey Highways Ltd | 39% | 34 | rate not stated | 30 June 2026 |
| 445 | Amey LG Ltd | 46% | 27 | rate not stated | 30 June 2026 |
| 446 | Amey Ow Ltd | 26% | 29 | rate not stated | 30 June 2026 |
| 447 | Amey Rail Ltd | 43% | 22 | rate not stated | 30 June 2026 |
| 448 | Anglian Learning | 23% | 28 | rate not stated | 31 August 2026 |
| 449 | Anglian Water Services Ltd | 32% | 59 | rate not stated | 31 March 2026 |
| 450 | Apple (UK) Ltd | 16% | 38 | rate not stated | 28 March 2026 |
| 451 | Apple Europe Ltd | 18% | 38 | rate not stated | 28 March 2026 |
| 452 | Apple Retail UK Ltd | 7% | 17 | in all contracts | 28 March 2026 |
| 453 | Arcus FM Ltd | 13% | 71 | rate not stated | 31 March 2026 |
| 454 | Ark Estates Cody Park Ltd | 45% | 31 | rate not stated | 30 June 2026 |
| 455 | Ark Mechanical and Electrical Services Ltd | 26% | 65 | in all contracts | 30 April 2026 |
| 456 | Arnold Clark Automobiles Ltd | 9% | 19 | rate not stated | 30 June 2026 |
| 457 | Astrazeneca UK Ltd | 2% | 49 | rate not stated | 30 June 2026 |
| 458 | Aviva PLC | 1% | 13 | rate not stated | 30 June 2026 |
| 459 | B&q Ltd | 3% | 55 | rate not stated | 31 July 2026 |
| 460 | Babcock Rail Ltd | 26% | 36 | rate not stated | 31 March 2026 |
| 461 | BAE Systems (Operations) Ltd | 11% | 25 | rate not stated | 30 June 2026 |
| 462 | BAE Systems Gcs International Ltd | 7% | 26 | rate not stated | 30 June 2026 |
| 463 | BAE Systems Global Combat Systems Munitions Ltd | 1% | 14 | rate not stated | 30 June 2026 |
| 464 | BAE Systems Marine Ltd | 2% | 10 | rate not stated | 30 June 2026 |
| 465 | BAE Systems Properties Ltd | 3% | 21 | rate not stated | 30 June 2026 |
| 466 | BAE Systems Surface Ships Ltd | 2% | 12 | rate not stated | 30 June 2026 |
| 467 | Baker & Mckenzie LLP | 41% | 142 | rate not stated | 31 December 2025 |
| 468 | Balfour Beatty Group Ltd | 10% | 34 | rate not stated | 30 June 2026 |
| 469 | BAM Construct & Ventures UK Ltd | 17% | 29 | rate not stated | 30 June 2026 |
| 470 | BAM Construction Ltd | 14% | 33 | rate not stated | 30 June 2026 |
| 471 | BAM FM Ltd | 19% | 27 | rate not stated | 30 June 2026 |
| 472 | BAM Nuttall Ltd | 18% | 27 | rate not stated | 30 June 2026 |
| 473 | Barhale Ltd | 27% | 54 | rate not stated | 30 June 2026 |
| 474 | Barnett Waddingham LLP | 13% | 22 | in all contracts | 30 November 2025 |
| 475 | Beech Grove Homes Ltd | 28% | 27 | in all contracts | 31 March 2026 |
| 476 | Bell Concord Educational Trust Limited(The) | 8% | 29 | in all contracts | 28 February 2026 |
| 477 | Bell Group Ltd | 4% | 45 | rate not stated | 31 March 2026 |
| 478 | Berkeley Homes (Southall) Ltd | 14% | 19 | rate not stated | 30 April 2026 |
| 479 | Berkeley Homes Public Ltd Company | 22% | 28 | rate not stated | 30 April 2026 |
| 480 | Bespak Hc Ltd | 57% | 53 | in all contracts | 30 June 2026 |
| 481 | Beyond Schools Trust | 2% | 33 | rate not stated | 31 August 2026 |
| 482 | Bh (City Forum) Ltd | 11% | 19 | rate not stated | 30 April 2026 |
| 483 | Biffa Treatment Services Ltd | 29% | 37 | rate not stated | 31 March 2026 |
| 484 | Birmingham Diocesan Multi-Academy Trust | 26% | 31 | rate not stated | 31 August 2026 |
| 485 | Bladeroom Group Ltd | 13% | 21 | rate not stated | 31 March 2026 |
| 486 | Bouygues (u.K.) Ltd | 16% | 23 | rate not stated | 30 June 2026 |
| 487 | Bovis Construction (Europe) Ltd | 0% | 19 | rate not stated | 31 March 2026 |
| 488 | Brett Aggregates Ltd | 3% | 47 | rate not stated | 30 June 2026 |
| 489 | Briggs & Forrester Engineering Services Ltd | 14% | 58 | rate not stated | 30 April 2026 |
| 490 | Briggs & Forrester Living Ltd | 8% | 62 | rate not stated | 30 April 2026 |
| 491 | British Pipeline Agency Ltd | 6% | 23 | rate not stated | 30 June 2026 |
| 492 | British Telecommunications Public Ltd Company | 2% | 44 | rate not stated | 31 March 2026 |
| 493 | Brooks Macdonald Asset Management Ltd | 16% | 23 | rate not stated | 30 June 2026 |
| 494 | Buxton Building Contractors Ltd | 21% | 27 | rate not stated | 31 July 2026 |
| 495 | By Development Ltd | 35% | 29 | rate not stated | 30 June 2026 |
| 496 | Cadent Gas Ltd | 1% | 27 | rate not stated | 31 March 2026 |
| 497 | Cadogan Estates Ltd | 4% | 17 | in all contracts | 30 June 2026 |
| 498 | Calor Gas Ltd | 6% | 38 | rate not stated | 30 June 2026 |
| 499 | Cappagh Browne Utilities Ltd | 24% | 28 | rate not stated | 31 March 2026 |
| 500 | Care South | 11% | 27 | rate not stated | 31 March 2026 |
| 501 | Cavendish Nuclear Ltd | 9% | 16 | in all contracts | 31 March 2026 |
| 502 | Ccg (Scotland) Ltd | 8% | 46 | rate not stated | 31 March 2026 |
| 503 | Cementation Skanska Ltd | 12% | 32 | rate not stated | 30 June 2026 |
| 504 | Centrica Business Solutions UK Ltd | 5% | 42 | rate not stated | 30 June 2026 |
| 505 | Citadel Enterprise Europe Ltd | 22% | 22 | in all contracts | 30 June 2026 |
| 506 | City Hospitals Independent Commercial Enterprises Ltd | 12% | 31 | rate not stated | 31 March 2026 |
| 507 | City Of London Academies Trust | 34% | 32 | in all contracts | 31 August 2026 |
| 508 | Cityfibre Ltd | 83% | 33 | in all contracts | 30 June 2026 |
| 509 | Clark Contracts Ltd | 13% | 42 | in all contracts | 30 April 2026 |
| 510 | Cms Cameron Mckenna Nabarro Olswang LLP | 4% | 16 | rate not stated | 31 March 2026 |
| 511 | Colas Ltd | 19% | 32 | rate not stated | 31 December 2026 |
| 512 | Consilium Academies | 21% | 16 | rate not stated | 31 August 2026 |
| 513 | Corserv Solutions Ltd | 9% | 25 | rate not stated | 31 March 2026 |
| 514 | Costain Ltd | 18% | 25 | rate not stated | 30 June 2026 |
| 515 | Cranleigh School | 5% | 25 | rate not stated | 31 July 2026 |
| 516 | Crematoria Management Ltd. | 34% | 25 | rate not stated | 30 June 2026 |
| 517 | Croda Europe Ltd | 14% | 48 | rate not stated | 30 June 2026 |
| 518 | Croudace Homes Ltd | 25% | 33 | rate not stated | 30 June 2026 |
| 519 | Daiwa Capital Markets Europe Ltd | 11% | 17 | rate not stated | 31 March 2026 |
| 520 | Dalkia Engineering Ltd | 17% | 29 | rate not stated | 30 June 2026 |
| 521 | Dalkia Operations Ltd | 32% | 26 | rate not stated | 30 June 2026 |
| 522 | David Brown Santasalo UK Ltd | 73% | 27 | rate not stated | 30 June 2026 |
| 523 | Dematic Ltd | 26% | 43 | in all contracts | 30 June 2026 |
| 524 | Diamond Light Source Ltd | 14% | 27 | in all contracts | 31 March 2026 |
| 525 | Donaldson Timber Systems Ltd | 83% | 54 | rate not stated | 30 April 2026 |
| 526 | Durkan Ltd | 5% | 28 | rate not stated | 31 May 2026 |
| 527 | Dwr Cymru Cyfyngedig | 13% | 25 | rate not stated | 31 March 2026 |
| 528 | E.G.Carter & Company Ltd | 3% | 31 | in all contracts | 30 June 2026 |
| 529 | E.W. Beard Ltd | 7% | 21 | rate not stated | 30 June 2026 |
| 530 | East Midlands International Airport Ltd | 10% | 27 | rate not stated | 31 March 2026 |
| 531 | Eastern Learning Alliance | 59% | 41 | rate not stated | 31 August 2026 |
| 532 | Edwards Ltd | 2% | 63 | rate not stated | 30 June 2026 |
| 533 | Enerveo Ltd | 25% | 33 | rate not stated | 31 March 2026 |
| 534 | Epa Trust | 6% | 8 | rate not stated | 31 August 2026 |
| 535 | Equans E&s Solutions Ltd | 8% | 28 | rate not stated | 30 June 2026 |
| 536 | Equans Regeneration Ltd | 27% | 35 | rate not stated | 30 June 2026 |
| 537 | Equans Specialist Contracting UK Ltd | 13% | 42 | rate not stated | 30 June 2026 |
| 538 | Eric Wright Water Ltd | 15% | 35 | rate not stated | 30 June 2026 |
| 539 | Exceed Academies Trust | 8% | 22 | in all contracts | 31 August 2026 |
| 540 | F.W. Thorpe Public Ltd Company | 90% | 46 | rate not stated | 30 June 2026 |
| 541 | Farmfoods Ltd | 59% | 40 | rate not stated | 4 July 2026 |
| 542 | Farrans Ltd | 36% | 39 | rate not stated | 30 June 2026 |
| 543 | Fedex Express UK Ltd | 20% | 32 | rate not stated | 31 May 2026 |
| 544 | Fedex Express UK Transportation Ltd | 21% | 32 | rate not stated | 31 May 2026 |
| 545 | Feltham Construction Ltd | 10% | 31 | in all contracts | 30 June 2026 |
| 546 | Fes Ltd | 4% | 52 | rate not stated | 31 August 2026 |
| 547 | First Hydro Company | 17% | 21 | rate not stated | 30 June 2026 |
| 548 | Fladgate LLP | 41% | 21 | rate not stated | 31 March 2026 |
| 549 | Fluor Ltd | 10% | 32 | rate not stated | 5 July 2026 |
| 550 | Football Association Ltd | 0% | 21 | in all contracts | 31 August 2026 |
| 551 | Fortem Solutions Ltd | 12% | 30 | rate not stated | 30 June 2026 |
| 552 | Forth Ports Ltd | 12% | 25 | rate not stated | 30 June 2026 |
| 553 | Fred Champion Groundworks Ltd | 6% | 40 | rate not stated | 31 March 2026 |
| 554 | Fresenius Kabi Ltd | 82% | 44 | in all contracts | 30 June 2026 |
| 555 | Gallagher Ltd | 14% | 49 | rate not stated | 31 March 2026 |
| 556 | Galliford Try Construction Ltd | 8% | 27 | rate not stated | 30 June 2026 |
| 557 | Galliford Try Infrastructure Ltd | 8% | 21 | rate not stated | 30 June 2026 |
| 558 | Games Workshop Ltd | 4% | 33 | in all contracts | 30 November 2025 |
| 559 | Gatwick Airport Ltd | 33% | 37 | in all contracts | 30 June 2026 |
| 560 | Geoffrey Robinson Ltd | 0% | 35 | rate not stated | 30 June 2026 |
| 561 | George Leslie Ltd | 17% | 26 | rate not stated | 31 March 2026 |
| 562 | Gilbert-Ash Ltd | 1% | 30 | rate not stated | 30 June 2026 |
| 563 | GLA Land and Property Ltd | 15% | 19 | in all contracts | 31 March 2026 |
| 564 | Gratte Brothers Ltd | 8% | 54 | rate not stated | 31 March 2026 |
| 565 | Greenheart Learning Partnership | 4% | 27 | rate not stated | 31 August 2026 |
| 566 | Greenshaw Learning Trust | 37% | 31 | in all contracts | 31 August 2026 |
| 567 | Greggs PLC | 6% | 34 | rate not stated | 27 June 2026 |
| 568 | Grosvenor Casinos (Gc) Ltd | 19% | 36 | rate not stated | 30 June 2026 |
| 569 | Grosvenor Casinos Ltd | 22% | 39 | rate not stated | 30 June 2026 |
| 570 | Hall & Woodhouse Ltd | 25% | 35 | rate not stated | 25 July 2026 |
| 571 | Hallam Land Management Ltd | 55% | 36 | in all contracts | 30 June 2026 |
| 572 | Harworth Estates Investments Ltd | 3% | 32 | rate not stated | 30 June 2026 |
| 573 | Helix Learning Trust | 25% | 17 | rate not stated | 31 August 2026 |
| 574 | Henry Boot Developments Ltd | 51% | 36 | in all contracts | 30 June 2026 |
| 575 | Heron Bros. Ltd | 4% | 15 | rate not stated | 31 August 2026 |
| 576 | Hertz (u.K.) Ltd | 18% | 37 | rate not stated | 30 June 2026 |
| 577 | Hertz Europe Ltd | 64% | 35 | rate not stated | 30 June 2026 |
| 578 | Hg Construction Ltd | 55% | 50 | in all contracts | 30 June 2026 |
| 579 | Holcim UK Cement Ltd | 9% | 74 | rate not stated | 30 June 2026 |
| 580 | Holcim UK Ltd | 5% | 56 | rate not stated | 30 June 2026 |
| 581 | Howard De Walden Estates Ltd | 24% | 24 | rate not stated | 31 March 2026 |
| 582 | Huawei Technologies Research & Development (UK) Ltd | 13% | 36 | rate not stated | 30 June 2026 |
| 583 | Idverde Ltd | 60% | 61 | in all contracts | 30 June 2026 |
| 584 | Ikea Distribution Services Ltd | 14% | 39 | in all contracts | 31 August 2026 |
| 585 | Ikea Ltd | 24% | 42 | in all contracts | 31 August 2026 |
| 586 | Ikea Properties Investments Ltd | 14% | 38 | in all contracts | 31 August 2026 |
| 587 | Imperial London Hotels Limited(The) | 1% | 32 | in all contracts | 30 April 2026 |
| 588 | Ipsen Biopharm Ltd | 28% | 31 | in all contracts | 30 June 2026 |
| 589 | Iss Facility Services Ltd | 22% | 31 | rate not stated | 30 June 2026 |
| 590 | Iss Mediclean Ltd | 23% | 31 | rate not stated | 30 June 2026 |
| 591 | J Mccann & Co Ltd | 28% | 32 | rate not stated | 30 June 2026 |
| 592 | J. Coffey Construction Ltd | 1% | 42 | rate not stated | 30 April 2026 |
| 593 | J. Murphy & Sons Ltd | 4% | 17 | rate not stated | 30 June 2026 |
| 594 | J. Reddington Ltd | 14% | 31 | in all contracts | 30 April 2026 |
| 595 | J.Browne Construction Company Ltd | 19% | 26 | rate not stated | 31 March 2026 |
| 596 | J.N. Bentley Ltd | 7% | 35 | rate not stated | 30 June 2026 |
| 597 | Jacobs U.K. Ltd | 12% | 17 | rate not stated | 31 March 2026 |
| 598 | Jdr Cable Systems Ltd | 80% | 35 | rate not stated | 30 June 2026 |
| 599 | John Dewar and Sons Ltd | 10% | 108 | rate not stated | 31 March 2026 |
| 600 | John Innes Centre | 54% | 27 | rate not stated | 31 March 2026 |
| 601 | Jones Bros. Ruthin (Civil Engineering) Co. Ltd | 27% | 27 | rate not stated | 31 March 2026 |
| 602 | Joseph Gallagher Ltd | 38% | 54 | rate not stated | 31 March 2026 |
| 603 | Jsm Group Services Ltd | 29% | 32 | rate not stated | 30 June 2026 |
| 604 | Keltbray Group Ltd | 8% | 45 | rate not stated | 30 April 2026 |
| 605 | Kier Construction Ltd | 16% | 31 | in all contracts | 30 June 2026 |
| 606 | Kier Infrastructure and Overseas Ltd | 11% | 24 | rate not stated | 30 June 2026 |
| 607 | Kier Integrated Services Ltd | 6% | 43 | rate not stated | 30 June 2026 |
| 608 | Kier Services Ltd | 40% | 38 | in all contracts | 30 June 2026 |
| 609 | Kilnbridge Construction Services Ltd. | 35% | 59 | rate not stated | 30 June 2026 |
| 610 | Knight Frank LLP | 24% | 23 | rate not stated | 31 March 2026 |
| 611 | Knights Professional Services Ltd | 31% | 18 | rate not stated | 30 April 2026 |
| 612 | Labcorp Early Development Laboratories Ltd | 11% | 29 | rate not stated | 30 June 2026 |
| 613 | Leeds Bradford Airport Ltd | 39% | 35 | rate not stated | 31 March 2026 |
| 614 | Leekes Ltd | 3% | 36 | rate not stated | 31 March 2026 |
| 615 | Lendlease Residential (Cg) Ltd | 17% | 22 | rate not stated | 31 December 2025 |
| 616 | Leonard Cheshire Disability | 16% | 22 | rate not stated | 31 March 2026 |
| 617 | Lift Schools | 12% | 27 | in all contracts | 31 August 2026 |
| 618 | Lighthouse Schools Partnership | 13% | 13 | rate not stated | 31 August 2026 |
| 619 | Livingston Building Services Ltd | 19% | 41 | rate not stated | 30 June 2026 |
| 620 | London Gateway Port Ltd | 14% | 25 | rate not stated | 30 June 2026 |
| 621 | Lovell Partnerships Ltd | 8% | 29 | rate not stated | 30 June 2026 |
| 622 | Lubricants UK Ltd | 24% | 29 | rate not stated | 30 June 2026 |
| 623 | Lucozade Ribena Suntory Ltd | 17% | 61 | rate not stated | 30 June 2026 |
| 624 | Luddon Construction Ltd | 15% | 38 | rate not stated | 31 August 2026 |
| 625 | M Group Energy (Infrastructure) Ltd | 7% | 17 | rate not stated | 31 March 2026 |
| 626 | M Group Water (Network Infrastructure) Ltd | 5% | 18 | rate not stated | 31 March 2026 |
| 627 | M J Church (Plant) Ltd | 80% | 46 | rate not stated | 31 March 2026 |
| 628 | M.V. Kelly Ltd | 4% | 58 | rate not stated | 31 May 2026 |
| 629 | Mace Construct Ltd | 16% | 27 | rate not stated | 30 June 2026 |
| 630 | Mace Ltd | 25% | 30 | rate not stated | 30 June 2026 |
| 631 | Manchester City Football Club Ltd | 16% | 24 | rate not stated | 30 June 2026 |
| 632 | Manor Multi Academy Trust | 0% | 31 | rate not stated | 31 August 2026 |
| 633 | Marlowe Fire & Security Ltd | 37% | 72 | rate not stated | 30 September 2025 |
| 634 | Mcavoy Modular Offsite Ltd | 0% | 31 | in all contracts | 31 May 2026 |
| 635 | Mclaughlin & Harvey Construction Ltd | 3% | 40 | rate not stated | 30 June 2026 |
| 636 | Mclaughlin & Harvey Ltd | 15% | 32 | rate not stated | 30 June 2026 |
| 637 | Mcmullen Facades Ltd | 30% | 60 | in all contracts | 30 April 2026 |
| 638 | Mcphillips (Wellington) Ltd | 19% | 58 | in all contracts | 31 March 2026 |
| 639 | Mecca Bingo Ltd | 16% | 47 | rate not stated | 30 June 2026 |
| 640 | Medimmune Ltd | 0% | 55 | rate not stated | 30 June 2026 |
| 641 | Mhs Homes Ltd | 31% | 12 | rate not stated | 30 September 2025 |
| 642 | Mick George Earthworks Ltd | 78% | 49 | rate not stated | 30 June 2026 |
| 643 | Microsoft Ltd | 8% | 35 | rate not stated | 30 June 2026 |
| 644 | Microsoft Research Ltd | 2% | 28 | rate not stated | 30 June 2026 |
| 645 | Midgard City Ltd | 28% | 55 | in all contracts | 30 April 2026 |
| 646 | Midgard Ltd | 30% | 57 | in all contracts | 30 April 2026 |
| 647 | Millfield | 36% | 23 | rate not stated | 28 February 2026 |
| 648 | Mitie Technical Facilities Management Ltd | 4% | 38 | in all contracts | 31 March 2026 |
| 649 | Mjl Contractors Ltd | 4% | 44 | rate not stated | 31 March 2026 |
| 650 | Molson Coors Brewing Company (UK) Ltd | 6% | 86 | rate not stated | 30 June 2026 |
| 651 | Morris & Spottiswood Ltd | 35% | 50 | rate not stated | 30 June 2026 |
| 652 | Morrisroe Ltd | 6% | 41 | rate not stated | 30 April 2026 |
| 653 | Moto Hospitality Ltd | 36% | 35 | rate not stated | 24 June 2026 |
| 654 | Motorway Services Ltd | 46% | 35 | rate not stated | 30 June 2026 |
| 655 | Msft Mcio Ltd | 10% | 34 | in all contracts | 30 June 2026 |
| 656 | Mtc Operations Ltd | 45% | 42 | rate not stated | 31 March 2026 |
| 657 | Mtx Contracts Ltd | 3% | 26 | rate not stated | 28 February 2026 |
| 658 | Mwh Treatment Ltd | 11% | 30 | rate not stated | 30 June 2026 |
| 659 | National Grid Electricity Distribution (East Midlands) PLC | 11% | 21 | rate not stated | 31 March 2026 |
| 660 | National Grid Electricity Distribution (South Wales) PLC | 4% | 21 | rate not stated | 31 March 2026 |
| 661 | National Grid Electricity Distribution (South West) PLC | 7% | 18 | rate not stated | 31 March 2026 |
| 662 | National Grid Electricity Distribution (West Midlands) PLC | 8% | 21 | rate not stated | 31 March 2026 |
| 663 | Newcastle International Airport Ltd | 22% | 41 | rate not stated | 30 June 2026 |
| 664 | Newland Homes Ltd | 38% | 33 | rate not stated | 30 June 2026 |
| 665 | Northamptonshire Partnership Homes Ltd | 2% | 11 | rate not stated | 30 September 2025 |
| 666 | Nuclear Restoration Services Ltd | 10% | 27 | rate not stated | 31 March 2026 |
| 667 | Ocs Support Services Ltd | 31% | 47 | in all contracts | 31 May 2026 |
| 668 | Ocs Technical Services Ltd | 31% | 31 | in all contracts | 30 June 2026 |
| 669 | Octavius Infrastructure Ltd. | 27% | 23 | rate not stated | 31 March 2026 |
| 670 | Outwood Grange Academies Trust | 12% | 21 | in all contracts | 31 August 2026 |
| 671 | Palo Alto Networks (UK) Ltd | 5% | 21 | rate not stated | 31 July 2026 |
| 672 | Permasteelisa (UK) Ltd | 29% | 38 | rate not stated | 31 March 2026 |
| 673 | Pinewood Group Ltd | 20% | 40 | in all contracts | 31 March 2026 |
| 674 | Pkf Littlejohn LLP | 13% | 18 | rate not stated | 31 May 2026 |
| 675 | Place Partnership - A Multi-Academy Trust | 28% | 26 | rate not stated | 31 August 2026 |
| 676 | Places For People Leisure Management Ltd. | 11% | 25 | in all contracts | 30 September 2025 |
| 677 | Plessey Semiconductors Ltd | 26% | 30 | in all contracts | 30 June 2026 |
| 678 | Port Of Tilbury London Ltd | 40% | 21 | rate not stated | 30 June 2026 |
| 679 | Powerteam Electrical Services (UK) Ltd | 71% | 33 | rate not stated | 30 June 2026 |
| 680 | Premier Modular Ltd | 4% | 28 | rate not stated | 30 June 2026 |
| 681 | Procter & Gamble Product Supply (u.K.) Ltd | 4% | 65 | rate not stated | 30 June 2026 |
| 682 | Procter & Gamble Technical Centres Ltd | 15% | 64 | rate not stated | 30 June 2026 |
| 683 | Qbe Management Services (UK) Ltd | 17% | 24 | in all contracts | 30 June 2026 |
| 684 | Quartzelec Ltd | 10% | 62 | rate not stated | 31 March 2026 |
| 685 | Qube Research & Technologies Ltd | 19% | 11 | rate not stated | 30 June 2026 |
| 686 | R.G. Carter Cambridge Ltd | 11% | 35 | in all contracts | 30 June 2026 |
| 687 | R.G. Carter Construction Ltd | 11% | 33 | in all contracts | 30 June 2026 |
| 688 | R.G. Carter Ltd | 8% | 39 | in all contracts | 30 June 2026 |
| 689 | Railpen Ltd | 3% | 22 | in all contracts | 30 June 2026 |
| 690 | Randolph Hill Nursing Homes (Scotland) Ltd | 6% | 42 | rate not stated | 31 March 2026 |
| 691 | Reach South Academy Trust | 8% | 13 | rate not stated | 31 August 2026 |
| 692 | Red Bull Technology Ltd | 11% | 32 | in all contracts | 30 June 2026 |
| 693 | Red Kite Learning Trust | 1% | 24 | rate not stated | 31 August 2026 |
| 694 | Rhodar Industrial Services Ltd | 66% | 59 | rate not stated | 30 June 2026 |
| 695 | Ridgeway Education Trust | 1% | 9 | rate not stated | 31 August 2026 |
| 696 | Robertson Ce Ltd | 23% | 30 | in all contracts | 30 June 2026 |
| 697 | Robertson Construction Central Scotland Ltd | 16% | 33 | in all contracts | 30 June 2026 |
| 698 | Robertson Construction Eastern Ltd | 19% | 33 | in all contracts | 30 June 2026 |
| 699 | Robertson Construction Group Ltd | 14% | 23 | in all contracts | 30 June 2026 |
| 700 | Robertson Construction Northern Ltd | 24% | 34 | rate not stated | 31 December 2025 |
| 701 | Robertson Construction Tayside Ltd | 11% | 32 | in all contracts | 30 June 2026 |
| 702 | Robertson Construction Yorkshire East Midlands Ltd | 26% | 36 | rate not stated | 31 December 2025 |
| 703 | Roche Diagnostics Ltd | 14% | 30 | rate not stated | 30 June 2026 |
| 704 | Rolls-Royce Solutions UK Ltd | 21% | 48 | rate not stated | 30 June 2026 |
| 705 | Ross-Shire Engineering Ltd | 11% | 50 | rate not stated | 31 March 2026 |
| 706 | Roxel (UK Rocket Motors) Ltd | 17% | 57 | rate not stated | 30 June 2026 |
| 707 | Royal Opera House Covent Garden Foundation | 6% | 23 | rate not stated | 31 August 2026 |
| 708 | Rsm UK Management Ltd | 16% | 19 | rate not stated | 31 March 2026 |
| 709 | S.D.C. Builders Ltd | 7% | 38 | rate not stated | 31 March 2026 |
| 710 | Sacyr UK Ltd | 24% | 37 | rate not stated | 30 June 2026 |
| 711 | Saipem Ltd | 32% | 57 | rate not stated | 30 June 2026 |
| 712 | Scotrail Trains Ltd | 11% | 13 | rate not stated | 31 March 2026 |
| 713 | Seddon Construction Ltd | 8% | 31 | rate not stated | 30 June 2026 |
| 714 | Sellafield Ltd | 8% | 28 | rate not stated | 31 March 2026 |
| 715 | Selwood Housing Society Ltd | 9% | 31 | in all contracts | 31 March 2026 |
| 716 | Severn Trent Services Operations UK Ltd | 24% | 33 | rate not stated | 31 March 2026 |
| 717 | Severn Trent Water Ltd | 10% | 40 | rate not stated | 31 March 2026 |
| 718 | Shaftesbury Av Ltd | 7% | 25 | rate not stated | 30 June 2026 |
| 719 | Sheffield Forgemasters Engineering Ltd | 15% | 43 | rate not stated | 31 March 2026 |
| 720 | Siemens Healthcare Diagnostics Products Ltd | 19% | 41 | in all contracts | 31 March 2026 |
| 721 | Sir Robert Mcalpine Ltd | 5% | 27 | rate not stated | 30 April 2026 |
| 722 | Skanska Construction UK Ltd | 8% | 29 | rate not stated | 30 June 2026 |
| 723 | Skanska Rashleigh Weatherfoil Ltd | 14% | 30 | rate not stated | 30 June 2026 |
| 724 | Skanska UK PLC | 10% | 23 | rate not stated | 30 June 2026 |
| 725 | Sky Sni Ltd | 14% | 31 | in all contracts | 30 June 2026 |
| 726 | Sky Subscribers Services Ltd | 10% | 38 | in all contracts | 30 June 2026 |
| 727 | Sky UK Ltd | 9% | 36 | in all contracts | 30 June 2026 |
| 728 | South East London Combined Heat and Power Ltd | 84% | 58 | rate not stated | 30 June 2026 |
| 729 | South East Water Ltd | 63% | 41 | rate not stated | 31 March 2026 |
| 730 | Southampton Container Terminals Ltd | 16% | 30 | rate not stated | 30 June 2026 |
| 731 | St Bart's Multi Academy Trust | 37% | 33 | rate not stated | 31 August 2026 |
| 732 | St Edward Homes Ltd | 20% | 29 | rate not stated | 30 April 2026 |
| 733 | St George PLC | 17% | 21 | rate not stated | 30 April 2026 |
| 734 | St James Group Ltd | 19% | 24 | rate not stated | 30 April 2026 |
| 735 | St William Homes LLP | 19% | 24 | rate not stated | 30 April 2026 |
| 736 | St. Christophers Hospice | 21% | 23 | in all contracts | 31 March 2026 |
| 737 | Stamford Park Trust | 4% | 12 | rate not stated | 31 August 2026 |
| 738 | Standard Chartered Bank | 0% | 6 | in all contracts | 30 June 2026 |
| 739 | Star Academies | 25% | 26 | in all contracts | 31 August 2026 |
| 740 | Stockport Homes Ltd | 2% | 14 | rate not stated | 31 March 2026 |
| 741 | Stonbury Ltd | 1% | 36 | rate not stated | 31 December 2025 |
| 742 | Story Contracting Ltd | 22% | 30 | rate not stated | 31 March 2026 |
| 743 | Story Homes Ltd | 3% | 35 | rate not stated | 31 March 2026 |
| 744 | Stowe School Ltd | 16% | 23 | rate not stated | 31 August 2026 |
| 745 | Suez Recycling and Recovery UK Ltd | 9% | 48 | rate not stated | 30 June 2026 |
| 746 | Super Smart Service Ltd | 14% | 28 | rate not stated | 30 June 2026 |
| 747 | T & W Civil Engineering Ltd | 6% | 40 | rate not stated | 31 July 2026 |
| 748 | T Brown Group Ltd | 0% | 59 | rate not stated | 30 April 2026 |
| 749 | T. J. Morris Ltd | 14% | 13 | rate not stated | 30 June 2026 |
| 750 | Tata Steel UK Ltd | 92% | 127 | rate not stated | 31 March 2026 |
| 751 | Taylor Wimpey UK Ltd | 9% | 31 | rate not stated | 30 June 2026 |
| 752 | Taylor Woodrow Infrastructure Ltd | 29% | 43 | rate not stated | 30 June 2026 |
| 753 | Taziker Industrial Ltd | 82% | 53 | rate not stated | 31 March 2026 |
| 754 | Tclarke Contracting Ltd | 14% | 47 | rate not stated | 31 March 2026 |
| 755 | Thames Water Utilities Ltd | 14% | 60 | rate not stated | 31 March 2026 |
| 756 | The Athelstan Trust | 45% | 24 | in all contracts | 28 February 2026 |
| 757 | The Church Of Jesus Christ Of Latter-Day Saints (Great Britain) | 10% | 22 | rate not stated | 30 June 2026 |
| 758 | The Corvus Learning Trust | 34% | 22 | in all contracts | 31 August 2026 |
| 759 | The Education Village Academy Trust | 0% | 36 | rate not stated | 31 August 2026 |
| 760 | The Harpur Trust | 29% | 19 | rate not stated | 30 June 2026 |
| 761 | The Park Academies Trust | 17% | 33 | in all contracts | 31 August 2026 |
| 762 | The Perse School | 8% | 27 | rate not stated | 31 August 2026 |
| 763 | The Ted Wragg Multi Academy Trust | 1% | 21 | rate not stated | 31 August 2026 |
| 764 | The Together Trust | 25% | 25 | rate not stated | 31 March 2026 |
| 765 | The True Learning Partnership | 21% | 23 | rate not stated | 28 February 2026 |
| 766 | Tilbury Douglas Construction Ltd | 8% | 30 | rate not stated | 30 June 2026 |
| 767 | Transport For Wales | 12% | 16 | rate not stated | 31 March 2026 |
| 768 | Trant Engineering Ltd | 11% | 48 | rate not stated | 30 June 2026 |
| 769 | Trustees Of The London Clinic Ltd | 43% | 58 | rate not stated | 30 June 2026 |
| 770 | Unite Integrated Solutions PLC | 19% | 39 | in all contracts | 30 June 2026 |
| 771 | Unity Education Trust | 26% | 24 | rate not stated | 31 August 2026 |
| 772 | Universal Music Operations Ltd | 47% | 46 | in all contracts | 30 June 2026 |
| 773 | University Of Gloucestershire | 53% | 26 | rate not stated | 31 July 2026 |
| 774 | Veolia Energy & Utility Services UK Ltd | 24% | 43 | rate not stated | 30 June 2026 |
| 775 | Veolia Es (UK) Ltd | 24% | 36 | rate not stated | 30 June 2026 |
| 776 | Veolia Es Birmingham Ltd | 17% | 45 | rate not stated | 30 June 2026 |
| 777 | Veolia Es Hampshire Ltd | 19% | 38 | rate not stated | 30 June 2026 |
| 778 | Veolia Es Landfill Ltd | 19% | 38 | rate not stated | 30 June 2026 |
| 779 | Veolia Es Merseyside & Halton Ltd | 23% | 38 | rate not stated | 30 June 2026 |
| 780 | Veolia Es Nottinghamshire Ltd | 24% | 35 | rate not stated | 30 June 2026 |
| 781 | Veolia Es Sheffield Ltd | 22% | 37 | rate not stated | 30 June 2026 |
| 782 | Veolia Es South Downs Ltd | 24% | 34 | rate not stated | 30 June 2026 |
| 783 | Veolia Es Southwark Ltd | 25% | 39 | rate not stated | 30 June 2026 |
| 784 | Veolia Es Staffordshire Ltd | 21% | 42 | rate not stated | 30 June 2026 |
| 785 | Veolia Water Outsourcing Ltd | 27% | 38 | rate not stated | 30 June 2026 |
| 786 | Vinci Construction UK Ltd | 55% | 31 | rate not stated | 30 June 2026 |
| 787 | Vital Energi Solutions Ltd | 69% | 17 | rate not stated | 30 June 2026 |
| 788 | Vital Energi Utilities Ltd | 40% | 31 | rate not stated | 30 June 2026 |
| 789 | Volkerfitzpatrick Ltd | 16% | 29 | rate not stated | 30 June 2026 |
| 790 | Volkerhighways Ltd | 13% | 29 | rate not stated | 30 June 2026 |
| 791 | Volkerlaser Ltd | 57% | 38 | rate not stated | 30 June 2026 |
| 792 | Volkerrail Ltd | 3% | 27 | rate not stated | 30 June 2026 |
| 793 | Volkerrail Specialist Businesses Ltd | 1% | 28 | rate not stated | 30 June 2026 |
| 794 | Volkerstevin Infrastructure Ltd | 7% | 24 | rate not stated | 30 June 2026 |
| 795 | Vsl Systems (UK) Ltd | 23% | 25 | rate not stated | 30 June 2026 |
| 796 | W. H. Malcolm Ltd | 4% | 54 | rate not stated | 31 July 2026 |
| 797 | Wacoal EMEA Ltd | 10% | 33 | rate not stated | 31 March 2026 |
| 798 | Wales & West Utilities Ltd | 15% | 34 | rate not stated | 31 March 2026 |
| 799 | Walkers Snack Foods Ltd | 8% | 71 | rate not stated | 30 June 2026 |
| 800 | Walkers Snacks (Distribution) Ltd | 8% | 78 | rate not stated | 30 June 2026 |
| 801 | Walkers Snacks Ltd | 11% | 81 | rate not stated | 30 June 2026 |
| 802 | Walsall Housing Group Ltd | 2% | 12 | rate not stated | 31 March 2026 |
| 803 | Wandle Learning Trust | 28% | 30 | rate not stated | 28 February 2026 |
| 804 | Warburtons Ltd | 15% | 56 | rate not stated | 31 March 2026 |
| 805 | Welcome Break Group Ltd | 58% | 38 | rate not stated | 30 June 2026 |
| 806 | Welcome Break Ltd | 58% | 34 | rate not stated | 30 June 2026 |
| 807 | Welcome Break Services Ltd | 50% | 38 | rate not stated | 30 June 2026 |
| 808 | Wessex Water Services Ltd | 10% | 18 | rate not stated | 30 June 2026 |
| 809 | White & Case LLP | 11% | 27 | rate not stated | 30 June 2026 |
| 810 | Whitworth Bros.Ltd | 76% | 38 | rate not stated | 31 March 2026 |
| 811 | William Hare Ltd | 5% | 36 | rate not stated | 30 June 2026 |
| 812 | Willmott Dixon Construction Ltd | 8% | 28 | rate not stated | 30 June 2026 |
| 813 | Willmott Dixon Interiors Ltd | 11% | 27 | rate not stated | 30 June 2026 |
| 814 | Young & Co's Brewery PLC | 10% | 28 | rate not stated | 30 March 2026 |
| 815 | Ytl Infrastructure (UK) Ltd | 12% | 21 | rate not stated | 30 June 2026 |
Source: Reporting on Payment Practices and Performance Regulations 2017 filings, reproduced under the Open Government Licence v3.0. Each company page links to the filing itself. Not legal advice.