THREE Scottish firms linked with Donald Trump have their company accounts marked as “overdue” on the public records, it has emerged.

Eric Trump, the second-oldest son of the former president, is the director of Golf Recreation Scotland Ltd, Trump International Golf Club Ltd, and SLC Turnberry Ltd. All three companies have failed to submit up-to-date accounts, according to Companies House.

Most companies file their accounts electronically but the most recent filings from all three firms were done on paper – meaning they take longer to process.

Companies House’s website said it was still processing accounts received in the post from December 30, 2022 and it is possible that the Trump companies’ accounts are in the queue but none of them has responded to press inquiries.

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The 45th American president was a director of all three firms until his appointments were terminated when he officially took office in January 2017.

It is a criminal offence in the UK to fail to file company accounts and late submissions carry an automatic penalty beginning at £150.

Golf Recreation Scotland Ltd and SLC Turnberry Ltd are both registered at the Turnberry Hotel in Ayrshire, while Trump International Golf Club Scotland Ltd is registered at Saltire Court, an office building near Haymarket train station in Edinburgh.

SLC Turnberry Ltd lists its activities on Companies House as providing the services offered at the Trump Turnberry hotel, spa and golf course.

Tax expert Dan Neidle, founder of Tax Policy Associates, accused Trump of having a “disregard” for UK law in appearing to fail to file his accounts on time.

He told The National: “The law says companies have to file accounts – these guys didn’t … It shows disregard for the law and it’s a criminal offence for the director.”

Neidle, who initially exposed the failure on Twitter, suggested in a post it was a “very unusual” move for a “serious company”.

He added: “It looks like Eric Trump has committed a criminal offence, unfortunately the chance of him being prosecuted for it is slim… Probably the best theory with anything Trump-related is just incompetence – that they don’t know what they’re doing, haven’t got around to it.”

The National has made attempts to contact Trump Turnberry for comment.

Companies House said it does not comment on individual cases.