Publish a modern slavery statement

Guide summary

Include the turnover of all subsidiaries, even those operating wholly outside the UK
You should publish within 6 months of your financial year-end
Give the date your financial year ended, the board approval date and the signer's name and job title
A director (or equivalent) signs the statement for a company; a designated member signs for a limited liability partnership
With no website, give a written copy to anyone who asks within 30 days of the request
The Act does not require set topics; you may cover six areas or state you took no steps in the year
Adding your statement to the government's Modern Slavery Statement Registry is encouraged, not mandatory
The Secretary of State can seek a High Court injunction if you do not publish; the Act sets no fixed fine

Under section 54 of the Modern Slavery Act 2015, large commercial organisations must publish a slavery and human trafficking statement for each financial year. The statement sets out what you did during the year to prevent modern slavery in your business and supply chains.

Check whether you must publish

Modern Slavery Act turnover threshold

£36 million threshold and criteria for Section 54 compliance requirement.

Section 54 of the Modern Slavery Act 2015 requires certain large commercial organisations to publish an annual statement detailing steps taken to prevent modern slavery in their operations and supply chains.

Who must comply

An organisation MUST publish a modern slavery statement if it meets ALL four criteria:

Legal structure: Is a body corporate or a partnership (wherever incorporated or formed)
UK presence: Carries on a business, or part of a business, in the UK
Commercial activity: Supplies goods or services
Turnover threshold: Has an annual turnover of £36 million or more

Turnover threshold: £36 million or more
Turnover calculation: Total turnover includes the organisation's turnover AND all subsidiary undertakings (including those operating wholly outside the UK)
Deductions allowed: Trade discounts, VAT, and other taxes deducted after calculation
Geographic scope: UK-wide (England, Scotland, Wales, Northern Ireland)

Special cases

Charities: Must publish if meeting the £36m threshold. Include business income from provision of goods/services. Exclude donations, legacies, and grants where donor receives no service or benefit.

Investment trusts: Exclude dividend income and share income from turnover calculation.

Franchises: Franchiser uses own turnover to determine requirement. Franchisee calculates separately; if franchisee turnover exceeds £36m, must publish separate statement. Franchisee turnover should NOT be used to calculate franchiser's turnover.

Publish an annual modern slavery statement (opens in a new tab)

Decide what the statement covers

The Act does not make you cover any particular topic. It says the statement may include information about six areas, and you can instead state that you have taken no steps during the year. The Home Office statutory guidance asks organisations to go further than the minimum.

Modern slavery statement content requirements

Six recommended disclosure areas for Section 54 transparency statements.

Section 54(5) of the Modern Slavery Act recommends (but does not legally require) that statements include information on six areas. Organisations can alternatively state that they have taken NO steps during the financial year.

The March 2025 updated statutory guidance introduces a two-tiered approach encouraging organisations to progress from Level 1 (foundational) to Level 2 (enhanced) disclosures over time.

1. Organisation structure, business and supply chains: Company overview, sectors, locations, supply chain structure and complexity, high-risk areas identified
2. Organisational policies: Policies relating to slavery and human trafficking, supplier code of conduct, relevant HR and procurement policies
3. Assessing and managing risk: Risk assessment methodology, risks identified (geographic, sector, worker type), risk prioritisation approach
4. Due diligence processes: Due diligence for slavery and trafficking in business and supply chains, supplier onboarding, audit mechanisms, contract clauses, remediation approach
5. Training: Training on modern slavery and trafficking available to staff, who receives training, frequency, completion rates
6. Monitoring and evaluation: Key performance indicators measuring effectiveness, progress year-on-year, examples of actions taken, areas for improvement

Key content principles (2025 guidance)

Act transparently: Disclose information about modern slavery risks identified and actions taken
Target actions: Prioritise risks where you can have most impact
Show progress: Demonstrate year-on-year improvement to address risks
Engage stakeholders: Involve workers, trade unions, and civil society
Integrate frameworks: Align with UN Guiding Principles on Business and Human Rights and OECD Due Diligence Guidance

Publish an annual modern slavery statement (opens in a new tab)

Modern slavery supply chain due diligence expectations

Risk-based due diligence requirements and international framework alignment.

The March 2025 updated statutory guidance places particular emphasis on conducting risk-based modern slavery due diligence to protect workers in supply chains. Organisations should identify actual and potential risks, take steps to cease, prevent and mitigate identified risks, and consider risks associated with indirect suppliers (not just direct/Tier 1).

Risk identification: Identify both actual and potential modern slavery risks in operations and supply chains
Risk response: Take steps to cease, prevent and mitigate identified risks
Supply chain depth: Consider risks associated with indirect suppliers, not just direct/Tier 1 suppliers
International alignment: Align with OECD Guidelines for Multinational Enterprises, UN Guiding Principles on Business and Human Rights, and OECD Due Diligence Guidance for Responsible Business Conduct

Practical due diligence steps

Map supply chains: Understand structure including indirect suppliers
Conduct risk assessments: Identify high-risk sectors, geographies, and business relationships
Implement controls: Establish policies, contractual clauses, and audit mechanisms
Monitor continuously: Regular reviews and updates based on findings
Remediate issues: Take action when modern slavery is identified
Report transparently: Be open about identifying modern slavery and outlining response measures

Publish an annual modern slavery statement (opens in a new tab)

Approve, sign and publish the statement

Modern slavery statement publication

When and how to publish a modern slavery statement, and who must approve and sign it.

When to publish: Within 6 months of financial year-end (statutory guidance)
Organisation with a website: Publish on the website, with a link in a prominent place on the homepage
Organisation without a website: Give a written copy to anyone who asks, within 30 days of the request

Section 54 of the Modern Slavery Act 2015 requires the statement to be published, and the statutory guidance says you should do this within 6 months of your organisation's financial year-end. The statement should give the date your financial year ended.

Approval and signature

Companies: the board of directors (or equivalent management body) approves the statement and a director (or equivalent) signs it. The statement gives the approval date and the signer's name, job title and date.
Limited liability partnerships: the members approve the statement and a designated member signs it.
Limited partnerships registered under the Limited Partnerships Act 1907: a general partner signs it.
Other partnerships: a partner signs it.

Publish an annual modern slavery statement (opens in a new tab)

The government registry

Modern Slavery Statement Registry

The government registry where organisations can add their modern slavery statement.

The government's Modern Slavery Statement Registry is open to organisations that are legally required to publish an annual modern slavery statement in the UK and to those that publish one voluntarily. Adding your most recent statement to the registry is encouraged but is not mandatory.

Who can add a statement: Any organisation that has created one
Adding a statement to the registry: Encouraged, not mandatory

Add your modern slavery statement to the registry (opens in a new tab)

If you do not publish

Modern slavery statement enforcement

How the duty to publish a modern slavery statement is enforced under section 54 of the Modern Slavery Act 2015.

The duty to prepare and publish a slavery and human trafficking statement under section 54 of the Modern Slavery Act 2015 is enforceable by the Secretary of State bringing civil proceedings in the High Court for an injunction. In Scotland the remedy is specific performance of a statutory duty under section 45 of the Court of Session Act 1988. Section 54 itself sets no fixed financial penalty for failing to publish.

Enforced by: Secretary of State
Remedy outside Scotland: High Court injunction
Remedy in Scotland: Specific performance (Court of Session Act 1988, section 45)

Legal basis

Primary legislation and key regulations

Modern Slavery Act 2015 Primary 2015 · UK-wide Modern Slavery Act 2015 (Transparency in Supply Chains) Regulations 2015 SI 2015 · UK-wide

Browse UK legislation legislation.gov.uk

Official guidance

Slavery and human trafficking in supply chains: guidance for businesses (opens in a new tab)

Home Office

Gangmasters and Labour Abuse Authority (opens in a new tab)

GOV.UK

GOV.UK modern slavery statement guidance (opens in a new tab)

Home Office

Publish a modern slavery statement

Check whether you must publish

Decide what the statement covers

Approve, sign and publish the statement

The government registry

If you do not publish

Legal basis

Official guidance

Next steps

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