{
  "schema_version": "2026-11-02",
  "page": "https://therightaccountant.co.uk/research/do-accountancy-firms-file-on-time/",
  "methodology": "https://therightaccountant.co.uk/research/methodology/",
  "licence": "https://creativecommons.org/licenses/by/4.0/",
  "snapshot": "2026-10-01",
  "accountancy": {
    "n": 54279,
    "acc_overdue": 605,
    "cs_overdue": 1260,
    "any_overdue": 1769,
    "has_charge": 4155,
    "outstanding": 3001,
    "acc_overdue_pct": 1.1,
    "cs_overdue_pct": 2.3,
    "any_overdue_pct": 3.3,
    "has_charge_pct": 7.7,
    "outstanding_pct": 5.5
  },
  "all_companies": {
    "n": 4577368,
    "acc_overdue": 79817,
    "cs_overdue": 236681,
    "any_overdue": 300363,
    "has_charge": 725751,
    "outstanding": 600854,
    "acc_overdue_pct": 1.7,
    "cs_overdue_pct": 5.2,
    "any_overdue_pct": 6.6,
    "has_charge_pct": 15.9,
    "outstanding_pct": 13.1
  },
  "by_ownership": {
    "Only individuals listed as owners": {
      "n": 50163,
      "acc_overdue": 497,
      "cs_overdue": 1182,
      "any_overdue": 1593,
      "has_charge": 2779,
      "outstanding": 2040,
      "acc_overdue_pct": 1,
      "cs_overdue_pct": 2.4,
      "any_overdue_pct": 3.2,
      "has_charge_pct": 5.5,
      "outstanding_pct": 4.1
    },
    "Owned through a holding company": {
      "n": 2805,
      "acc_overdue": 37,
      "cs_overdue": 34,
      "any_overdue": 69,
      "has_charge": 922,
      "outstanding": 646,
      "acc_overdue_pct": 1.3,
      "cs_overdue_pct": 1.2,
      "any_overdue_pct": 2.5,
      "has_charge_pct": 32.9,
      "outstanding_pct": 23
    },
    "No ownership record": {
      "n": 536,
      "acc_overdue": 19,
      "cs_overdue": 29,
      "any_overdue": 41,
      "has_charge": 74,
      "outstanding": 55,
      "acc_overdue_pct": 3.5,
      "cs_overdue_pct": 5.4,
      "any_overdue_pct": 7.6,
      "has_charge_pct": 13.8,
      "outstanding_pct": 10.3
    },
    "Part of a group": {
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      "acc_overdue": 52,
      "cs_overdue": 15,
      "any_overdue": 66,
      "has_charge": 380,
      "outstanding": 260,
      "acc_overdue_pct": 6.7,
      "cs_overdue_pct": 1.9,
      "any_overdue_pct": 8.5,
      "has_charge_pct": 49,
      "outstanding_pct": 33.5
    }
  }
}