Their own payment-practices filing · gov.uk
Marks and Spencer P.L.C. pays suppliers in 28 days on average — within its stated 7–75 day terms
Their H1 2026 filing puts the average 21 days past the shortest term they state (7 days), still within their 75-day upper term.
- Their stated terms
- 7–75 days
- Paid outside agreed terms
- 2% of invoices
- Paid after 61+ days
- 8%
- Reporting period
- 28 Sept 2025 – 28 Mar 2026
- Source
- their gov.uk filing, filed 27 Apr 2026
Self-reported figures from their statutory filing. How this is compiled.
Terms vs reality · their H1 2026 filing
Paid within their stated range — 28 against 7–75 days
Where their invoices landed · share of all invoices
The pattern · last 6 of 16 reports
34 → 28 days — getting faster
The read · computed from their figures
Marks and Spencer P.L.C.'s H1 2026 filing puts their average at 28 days against stated terms of 7–75 days; 2% of invoices were paid outside agreed terms and 8% took 61 days or longer. Filed 27 Apr 2026.
The direction is faster: from 34 days in H2 2023 to 28 now — 6 days faster across their last 6 reports.
On the latest reported averages: Faster than 74% of the 815 large companies reporting in wholesale & retail trade.
That is 16 statutory periods on record (earliest H2 2018) — a historical record, not a promise for a new invoice.
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 |
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
Illustrative · working-capital arithmetic
What a 28-day cycle ties up
A worked example, not a finding. 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 (Interest) Act 1998 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 · Marks and Spencer P.L.C.
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Man Truck and Bus UK Limited · Marks Electrical Limited · Mamas & Papas Limited · Marriott Motor Group Limited · Mamas & Papas (Stores) Limited · Marsh Wall Limited
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 6,104 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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