Their own payment-practices filing · gov.uk
How long does Marks and Spencer P.l.c. take to pay its suppliers?
Self-reported figure from their statutory filing. How this is compiled.
On the public register · Companies House
Company record
- Status
- Active
- Type
- Public Limited Company
- Incorporated
- 17 Jun 1926
- Registered office
- WATERSIDE HOUSE, LONDON, W2 1NW
Terms vs reality
Stated terms: 7–75 days. Reported average: 28.
At a glance
The key figures
Vs peers · latest reported averages
The pattern
Getting faster
Average days to pay across their last 6 statutory reports.
Where their supplier invoices land · latest period
The read · computed from their figures
Marks and Spencer P.l.c. has filed 16 statutory payment periods (earliest H2 2018). Their latest report puts the average at 28 days against stated terms of 7–75 days.
The direction is faster: from 34 to 28 days over the window — about 6 days faster.
In the latest period 2% of invoices were paid outside their agreed terms, and 8% landed 61+ days out.
What they tell their suppliers
In their own words · from the filing
Standard payment terms
M&S standard payment terms are: • Food suppliers: 19 days • Fashion, Home and Beauty (FH&B) suppliers: 75 days • Goods Not for Resale suppliers: 75 days • GIST: End of month following date of invoice Payments that fall due on a weekend or bank holiday are paid and cleared by the prior working day. In certain circumstances, M&S may agree to shorter payment terms with suppliers as part of an overall commercial agreement. Small food suppliers that have annual spend of under £4m have terms of 7 days.
Dispute resolution
Specialist supplier help desks are available to manage all supplier queries. This includes Goods Receipt, PO, EDI, Invoicing and Payment queries. The specialist supplier help desks offer suppliers the benefit of having a central contact available to help resolve their issue: o The teams will be the single point of contact for all delivery, invoice and payment queries. o They track queries and seek resolution. A supplier portal is available for FH&B and Goods Not for Resale suppliers to view the payment status of invoices. For food suppliers, there is the “One Food Platform” which enables suppliers to update their business contact details; enable purchase order amendments; use a stock movement tool and to also access the supplier portal. For FH&B, as well as our UK based supp
Other information
• M&S offer a Supply Chain Finance solution that enables suppliers to obtain funds in advance of agreed payment terms. • M&S are entitled to offset any of the supplier’s invoices any amounts owing to M&S by the supplier.
Every statutory report on record
Most recent first.
| Period | Avg days | Outside terms | 61+ days | Filed |
|---|---|---|---|---|
| H1 2026 | 28 | 2% | 8% | 27 Apr 2026 |
| H2 2025 | 33 | 6% | 14% | 20 Oct 2025 |
| H1 2025 | 31 | 1% | 10% | 28 Apr 2025 |
| H2 2024 | 32 | 1% | 11% | 28 Oct 2024 |
| H1 2024 | 34 | 1% | 13% | 26 Apr 2024 |
| H2 2023 | 34 | 1% | 13% | 27 Oct 2023 |
| H1 2023 | 33 | 1% | 13% | 28 Apr 2023 |
| H2 2022 | 35 | 1% | 13% | 1 Nov 2022 |
| H1 2022 | 30 | 1% | 11% | 29 Apr 2022 |
| H2 2021 | 30 | 1% | 9% | 2 Nov 2021 |
| H1 2021 | 30 | 1% | 10% | 30 Apr 2021 |
| H2 2020 | 30 | 1% | 8% | 27 Oct 2020 |
| H1 2020 | 31 | 1% | 10% | 24 Apr 2020 |
| H2 2019 | 30 | 1% | 9% | 22 Oct 2019 |
| H1 2019 | 31 | 1% | 10% | 17 Apr 2019 |
| H2 2018 | 30 | 1% | 8% | 19 Oct 2018 |
Working-capital effect
What a 28-day cycle ties up
Illustrative. On a hypothetical £12k/month account, at a 28-day vs a 7-day payment cycle.
Late Payment Act. The Late Payment of Commercial Debts Act lets a supplier charge statutory interest and fixed compensation on invoices paid past agreed terms. Work out what a late invoice is worth → Whether it applies depends on your contract — check with an adviser.
Quick answers
Are they getting slower or faster?
What's their typical pay point?
Can I see what this means for my invoices?
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How UK payment reporting works
What is a Payment Practices Report?
What does "paid outside agreed terms" mean?
How often is this data updated?
Is this official government data?
How this is compiled. Built from official records only: Companies House and the gov.uk payment-practices service. The payment figures are self-reported — companies over the size threshold must file them by law and the board signs them off. No credit-agency data. The numbers are theirs; the plain-English read is ours. This is information compiled from public records under the Open Government Licence v3.0 — not a credit rating and not advice.
The 31-day comparison figure is the median across 6,185 companies with a current statutory report — every sector pooled, not an average of sector medians (how the figure is built).
Report PL-00214436 · latest period to 28 Mar 2026
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