Companies Act 2014 section 1459

Delivery of copy of entity payment reports and consolidated payment reports to Registrar

Section 1459 requires companies to file copies of their entity payment reports or consolidated payment reports with the Registrar within a specified deadline, and sets out the consequences for failing to do so.

• Companies must deliver a copy of their entity payment report or consolidated payment report to the Registrar within 11 months of their financial year-end.
• This obligation applies where directors are required to prepare such reports under the payments to governments reporting regime.
• Failure to comply is a category 3 offence, affecting both the company itself and any officer in default.
• The term "officer" is broadly defined to include shadow directors and de facto directors, extending personal liability beyond formally appointed directors.