New contract payment reporting requirements under the Procurement Act 2023

On 4 February 2026, the UK Government's commercial function published comprehensive guidance on contract payment information, addressing the obligations that contracting authorities will face under s.70 of the Procurement Act 2023 (PA 2023).

These provisions are expected to come into force on 1 April 2026 following the draft Procurement (Amendment) Regulations 2026, laid before Parliament on 26 January 2026.

However, certain contracts are excluded from the publication obligation, including:

• utilities contracts awarded by private utilities; 
• concession contracts; 
• contracts awarded by schools (the definition of which includes further education colleges); 
• contracts awarded by transferred Northern Ireland authorities (unless awarded under reserved or devolved Welsh procurement arrangements); and 
• contracts awarded under transferred Northern Ireland procurement arrangements.

Additionally, s.70 PA 2023 does not apply to the establishment of framework agreements (under which no payments are made) or dynamic markets (which are not public contracts).

New reporting requirements and guidance 

Scope and timeline

The new reporting regime applies to payments exceeding £30,000 (inclusive of VAT) made under public contracts that were procured on or after 1 April 2026. Contracting authorities are not required to aggregate multiple smaller payments under a single contract for valuation purposes.

All relevant information must be made available and published on the Central Digital Platform (CDP) within 30 calendar days of the end of each standard quarterly reporting period (the first payment information publication will be due by 29 July 2026, for the period 1 April – 30 June 2026). This threshold seeks to ensure enhanced transparency whilst reducing the administrative burden for lower-value transactions.

Uploading payment information to the CDP

The information regarding the payment can be uploaded to the CDP using a single ‘payment report’, with the ability to be amended by several users (encouraging collaborative working) before uploading for review. The platform will, as far as possible, link the payment information provided to information already published in the contract details notice, which will in turn pre-populate the information fields required under regulation 38A PR 2024. 

Required information and data consistency

For each qualifying payment, contracting authorities must upload specific information including the contracting authority's identifier and the unique identifier for the relevant supplier. Standardising the approach ensures consistency across the public sector and enables effective data analysis.

Payments made by contracting authorities will be linked to specific public contracts, enabling contracting authorities and the public to gain comprehensive understanding of procurement spending, whilst making it easier to spot inconsistencies, prevent errors, provide accurate reconciliation, and responses to enquiries.

Redactions and transparency obligations

The guidance is inclusive of redactions of supplier information under s.94 of the PA 2023 i.e. commercial sensitivity or in the interest of national security. However, contracting authorities must carefully assess whether the redaction is justified, balancing transparency obligations against legitimate protection needs.

Next steps for contracting authorities 

With implementation scheduled for April 2026, contracting authorities should ensure they have reviewed the guidance and understand their obligations under s.70 PA 2023. Key preparation steps include:

• identifying affected contracts, 
• establishing reporting workflows, 
• training relevant staff on CDP functionality, and 
• implementing systems to track quarterly deadlines.

The guidance emphasises that responsibility for publishing payment information on time and in full rests with the contracting authority making the payment. This accountability cannot be delegated, making it essential that procurement functions establish robust internal processes and controls.

The requirement to provide information about payments made under public contracts does not replace existing policy or legislative requirements relating to expenditure publication, including central government guidance for publishing spending over £25,000 or the Local Government Transparency Code 2015. Organisations should continue publishing wider expenditure data where applicable. The payment information requirement is also separate from payments compliance notices, which demonstrate compliance with prompt payment obligations under the Act.

This enhanced transparency regime represents a significant development in public procurement governance, promoting accountability whilst supporting the government's commitment to open contracting principles.