Morton Fraser Macroberts LLP posts an average payment time of 33 days, marginally above the standard 30-day benchmark, indicating a slight but consistent tendency toward delayed settlement. The distribution shows 48% of invoices paid within 30 days and a notable 46% falling in the 31–60 day band, suggesting the majority of payments cluster just beyond the preferred window. There is no indication of a severe late-payment pattern, as only 6% of invoices exceed 60 days.
The near-even split between the sub-30-day and 31–60-day bands points to moderate payment predictability, meaning suppliers should not rely on prompt settlement as the default outcome. The recorded late payment rate of 8% adds a layer of risk, as roughly 1 in 12 invoices experiences a formal delay beyond agreed terms. This combination of spread-out payment timing and a low but present late-payment rate signals moderate volatility rather than high reliability.
Morton Fraser Macroberts LLP presents a moderate payment risk profile — not a high-risk client, but one where suppliers should plan cash flow around a realistic 33–45 day settlement window rather than 30 days. Suppliers are advised to issue invoices promptly, include clear payment terms, and consider light-touch follow-up around the 30-day mark to reduce the likelihood of drift into the 31–60 day category. For higher-value engagements, negotiating a defined payment schedule or seeking partial upfront payment would provide meaningful risk mitigation given the 8% late payment rate.
| Reporting Period | Filing Date | Average Time to Pay (days) | Paid within 30 days | Paid 31-60 days | Paid after 60 days | Not Paid within Terms |
|---|---|---|---|---|---|---|
| 01 Nov 2025 - 31 Mar 2026 | 29 Apr 2026 | 33 | 48% | 46% | 6% | 8% |
This information is as reported by the business, and responses are in their own words.
Standard payment terms
The standard payment term is 30 days, although supplier terms may range from 7 days to 30 days. All trade invoices require approval in accordance with MFMac’s Authorisation Matrix. Once authorised, invoices are scheduled for payment on the next bi-weekly payment run that falls closest to the due date. A change of payment terms for one of our suppliers within this reporting period meant several invoices due to be paid out with our standing bi-weekly payment runs resulting in a slight increase to the total value of payments due within the reporting period. Consistent with standard practice across the legal sector, payments to suppliers for client-related disbursements are made only after the corresponding funds have been received from the client, unless alternative arrangements have been agreed with the supplier.
Were there any changes to the standard payment terms in the reporting period?
No information available
Any other information about payment terms
No additional information
Maximum contractual payment period agreed
30
1. Identification of the Dispute, initial review. AP investigates to establish the type of dispute, clerical, factual etc.. If the dispute can be resolved by AP team (data process error) then no further escalation is required. If the dispute cannot be resolved by AP, it is then escalated 2. Communication. AP communicates with the responsible person within the business to establish the issue with the invoice. Dependent on dispute, either the responsible contact or the AP team liaise with supplier to discuss issue and resolution plan. 3. Resolution. Once the issue is resolved Ap will move to pay invoice.
Has this business signed up to a code of conduct or standards on payment practices?
For example, signatories to The Prompt Payment Code must commit to paying 95% of their invoices within 60 days.
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Does this business offer e-invoicing in relation to qualifying contracts?
This is where suppliers can electronically submit and track invoices. It's not just allowing suppliers to email them an invoice.
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Does this business offer supply chain finance?
This is where a supplier who has submitted an invoice can be paid by a third-party finance provider earlier than the agreed payment date. The business would then pay the finance provider the invoiced sum.
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Under its payment practices and policies, can this business deduct sums from payments under qualifying contracts as a charge for remaining on a supplier list?
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During the reporting period, did the business deduct sums from payments as a charge for remaining on a supplier list?
No information available
Morton Fraser MacRoberts LLP is a Scottish limited liability partnership operating within the legal services sector. The firm's name reflects its heritage as a combined legal practice, and it operates as a structured professional partnership under UK law.
The firm is registered in Scotland under company number SO300472 and maintains its registered office at Level 5, 9 Haymarket Square, Edinburgh, Scotland, EH3 8RY. Morton Fraser MacRoberts LLP was incorporated on 19 October 2004 and holds an active status on the Companies House register.
As a Scottish limited liability partnership operating in the legal sector, the firm provides professional legal services to both commercial and private clients. Such practices in the UK market typically offer services spanning corporate law, dispute resolution, employment law, real estate, and private client matters.
Morton Fraser MacRoberts LLP forms part of Scotland's established legal community, with its Edinburgh base positioning it within one of the UK's most prominent legal and financial centres. The firm's structure as a limited liability partnership reflects the standard professional framework adopted by modern legal practices across the United Kingdom.