What documents accountants chase beyond invoices, and why theyre just as disruptive

For many UK accountancy practices, chasing late payments is a familiar and frustrating part of the job. But there’s another, often overlooked, form of chasing that consumes just as much administrative time and causes just as much disruption: the relentless pursuit of missing client documents. From bank statements and expense receipts to payroll data and loan agreements, incomplete records can bring a practice’s workflow to a grinding halt, jeopardising deadlines and straining client relationships.

This isn't just a minor administrative headache; it's a direct drain on your practice's profitability. Every email, phone call, and follow-up about a missing piece of paper is unbillable time that could have been spent on value-added advisory work. This article explores the common documents accountants are forced to chase, analyses the disruptive domino effect on your practice, and provides a practical framework for building a more proactive and efficient document collection system.

The Hidden Cost of Chasing: Why Missing Records Hurt More Than Late Payments

When a client pays an invoice late, it impacts your practice's cash flow. It's a serious problem, but the work itself is usually complete. When a client fails to provide the necessary documents, however, it poisons the entire production line. The work can't even begin, or it gets stuck halfway through, creating bottlenecks that ripple through your team.

Think of it in these terms:

• Blocked Workflows: A bookkeeper can't start reconciliation without bank statements. A tax manager can't finalise a VAT return without all the purchase invoices. A partner can't sign off on year-end accounts without a stock valuation. Each missing item creates a roadblock, forcing staff to put work down and pick it up again later, a classic productivity killer.
• Wasted Time: The time spent sending "gentle reminder" emails, making follow-up calls, and logging what is still outstanding is almost entirely non-billable. If a staff member spends just two hours a week chasing five different clients for records, that’s over 100 hours of lost productive time per year, for just one employee.
• Increased Risk: The closer you get to a deadline—be it for VAT, payroll, or Companies House—the more stressful the chase becomes. Rushed work is more prone to errors, and missed deadlines can result in fines and penalties for your client, which reflects poorly on your practice even when it isn't your fault.
• Damaged Relationships: No one enjoys being the chaser or the one being chased. Constantly nagging clients for paperwork can erode goodwill and position your relationship as transactional and adversarial, rather than collaborative and strategic.

While the client is responsible for keeping good records, the consequences of their failure land squarely on your desk, directly impacting your efficiency and profitability.

A Catalogue of Commonly Chased Documents

The list of potentially missing documents is long and varied. While every client is different, most of the chasing effort within a typical UK practice is focused on a core group of records essential for compliance and accurate reporting.

Bank and Credit Card Statements

These are the bedrock of all bookkeeping. Without a full set of statements, reconciliation is impossible.

• Why they're essential: Every transaction in the bookkeeping software must be matched to a corresponding entry on a bank statement. It's the primary source of truth for all income and expenditure. They are non-negotiable for proving the existence of transactions for tax and VAT purposes.
• Common problems:
  • Clients send screenshots from their banking app instead of official PDF statements.
  • They provide statements for the wrong period or with pages missing.
  • They forget to download statements for a specific credit card or a secondary bank account.
  • Business owners using personal cards for business expenses (or vice versa) create a tangled web that requires detailed explanations for every transaction.

Purchase Invoices and Receipts

For every cost a business wants to claim against its profit or for every penny of VAT it wants to reclaim, it needs proof.

• Why they're essential: Under Making Tax Digital (MTD) rules, digital records must be kept. A purchase invoice or receipt is the primary evidence needed to justify an expense to HMRC. For VAT-registered businesses, a valid VAT invoice is required to reclaim the input tax, and it must contain specific information (like the supplier's VAT number and a description of the goods/services).
• Common problems:
  • The classic "shoebox of crumpled receipts" at the year-end.
  • Faded thermal paper receipts that are now illegible.
  • Digital photos of receipts that are blurry or cut off key information.
  • Invoices for significant amounts that are missing a VAT number, making VAT reclaim impossible.
  • Clients paying for online services or software and failing to download the proper invoice from their account dashboard.

Sales and Income Information

It's not enough to know the total amount that hit the bank. You need the underlying detail of what was sold.

• Why they're essential: To ensure all revenue is captured and correctly categorised. For businesses selling different products or services with different VAT rates (e.g., standard-rated, zero-rated, exempt), this breakdown is critical for an accurate VAT return.
• Common problems:
  • Retailers who don't provide their 'Z-read' or end-of-day sales summaries from their till.
  • E-commerce businesses that don't provide sales reports from platforms like Shopify, Stripe, or Amazon, which are needed to reconcile the lump-sum payouts that appear in the bank.
  • Service businesses that don't keep clear records of the jobs completed, making it hard to match payments received to specific projects.

Payroll and Employee Information

Running an accurate and compliant payroll requires timely information about every employee. A mistake here can lead to unhappy staff and issues with HMRC.

• Why they're essential: For calculating correct pay, tax, National Insurance, student loan deductions, and pension contributions under auto-enrolment.
• Common problems:
  • Late submission of new starter checklists, meaning new employees might be put on an emergency tax code.
  • Missing P45s from a new employee's previous job.
  • Last-minute notifications about overtime, bonuses, or commission payments.
  • Details of leavers not being provided promptly, delaying their final pay and P45.
  • Information for P11D (benefits in kind) reporting, such as private medical insurance or company car details, being provided long after the fact.

Finance, Loan, and Legal Agreements

When a business takes on new finance, the accountant needs the paperwork to account for it correctly.

• Why they're essential: To correctly record liabilities on the balance sheet, separate the capital and interest elements of repayments, and understand the terms of the agreement for disclosure in the year-end accounts.
• Common problems:
  • A client signs a new hire purchase agreement for a van and simply forgets to send the document. The accountant only discovers it when a new, unidentifiable direct debit appears on the bank statement.
  • Copies of new lease agreements for property or equipment are not provided.
  • Details of director's loans or inter-company loans are not properly documented.

The Domino Effect: How Missing Documents Disrupt Your Practice

The impact of a single missing document is rarely isolated. It creates a chain reaction that disrupts schedules, increases pressure, and ultimately costs your practice money. The table below illustrates how quickly the problem can escalate.

Missing Document	Immediate Problem	Knock-on Effect	Potential Penalty/Risk
Bank Statements	Bookkeeper cannot perform bank reconciliation.	The entire bookkeeping job for the period is stalled. The VAT return cannot be started. Management accounts are delayed.	Inability to provide timely advice. Backlog of work builds up, causing stress and impacting other clients' deadlines.
VAT Receipts	A specific expense cannot be verified. VAT cannot be reclaimed on that purchase.	The bookkeeper has to create a "missing information" query list, email the client, and wait. The VAT return is left incomplete pending the client's reply.	Client pays more VAT than necessary. If the query isn't resolved, the expense might be disallowed, increasing the client's Corporation Tax bill.
Payroll Info (e.g., New Starter Form)	New employee cannot be added to the payroll system correctly.	Payroll admin has to put the employee on an emergency tax code. This can result in incorrect pay, causing distress to the employee.	Reputational damage. Time wasted on correcting the payroll in the following month. Potential for HMRC compliance checks if errors are persistent.
Year-End Stock Count	Year-end accounts cannot be finalised as the closing stock figure is unknown.	The accountant cannot calculate the Cost of Goods Sold, and therefore cannot determine the final profit figure. The Corporation Tax return is blocked.	Late filing penalties from Companies House (£150 rising to £1,500) and HMRC (initial £100 penalty).

This domino effect turns your well-structured workflow into a chaotic, reactive scramble. It forces your most valuable assets—your skilled staff—to spend their time on low-value administrative chasing instead of high-value accounting and advisory work.

Building a Proactive Document Collection System

The solution isn't to chase harder; it's to build a system that minimises the need for chasing in the first place. A proactive approach based on clear communication and technology can transform your practice's efficiency.

1. Set Clear Expectations From Day One

Your client onboarding process is the most critical opportunity to set the tone. Don't just focus on the services you'll provide; be explicit about what you need from them to do your job effectively.

• In your engagement letter: Include a clause outlining the client's responsibility to provide complete and timely records.
• In your welcome pack: Provide a simple, clear list of the documents you need on a recurring basis (e.g., monthly, quarterly) and the required format (e.g., "PDFs from your online banking, not photos").
• During your onboarding call: Walk them through the process. Show them how to download a PDF bank statement or how to use a receipt capture app. Don't assume they know.

2. Establish a Rhythm and Deadlines

Vague requests lead to vague responses. Be specific and tie your deadlines to tangible outcomes for the client.

• For monthly clients: "To complete your bookkeeping and provide management accounts by the 15th, we require all your bank statements, receipts, and sales data for the previous month by the 7th."
• For VAT clients: "To guarantee your VAT return is reviewed and filed on time, avoiding any risk of penalties, please ensure all information for the quarter is uploaded to Dext/AutoEntry by the 10th of the month following the quarter-end."

This reframes the deadline from being for your benefit to being for their benefit.

3. Leverage Technology to Do the Heavy Lifting

Manual document collection is a relic of the past. Modern practices use a suite of tools to automate and simplify the process.

• Direct Bank Feeds: The gold standard. Connecting the client's bank accounts directly to their accounting software (like Xero, QuickBooks, or FreeAgent) eliminates the need to chase for statements entirely. This should be a non-negotiable part of your onboarding for most clients.
• Receipt Capture Apps: Tools like Dext, AutoEntry, and Hubdoc allow clients to simply snap a photo of a receipt with their phone. The software extracts the data and posts it directly to the accounting system. The key is training clients to use it habitually.
• Automated Reminders: Manually emailing clients for missing information is a soul-destroying task. Automation tools can handle this repetitive chasing. Beyond just chasing sales invoices, a system like InvoiceReminder can be configured to send scheduled, escalating reminders for missing documents. You can set up a schedule to automatically request bank statements or management information on a specific day each month, freeing up your team from this manual follow-up.

4. Create a 'Missing Information' Log

Even with the best system, queries will arise. How you manage them is key. Instead of random emails and sticky notes, use a centralised log. This can be a shared spreadsheet (like Google Sheets) or a feature within your practice management software.

The log should track:

• Client Name
• Document/Information Missing
• Date First Requested
• Who is Responsible for Chasing
• Status (e.g., "Chased 14/06", "Client to send by 18/06", "Resolved")

This creates transparency across the team, prevents multiple staff members from chasing the same client, and provides a clear audit trail if issues escalate.

Frequently asked questions

What's the biggest time-waster for accountants when it comes to client documents?

It's often not the initial request but the subsequent back-and-forth. For example, you ask for a receipt, the client sends a credit card slip. You explain you need the itemised VAT receipt, they send a blurry photo. You ask for a better copy, and so on. Each step is a small delay that multiplies across dozens of transactions and clients, consuming vast amounts of time.

Can I charge my clients for the time spent chasing them for documents?

You can, provided your engagement letter includes a clause allowing for additional fees due to incomplete or delayed record-keeping. However, this can damage the client relationship. It's often better to solve the root cause by improving your processes and using technology, which provides a better service and avoids punitive billing.

Are digital photos of receipts acceptable for HMRC?

Yes, in general. Under Making Tax Digital (MTD), digital records are required. A clear, legible digital copy (like a photograph or scan) of a receipt is acceptable proof of purchase, provided it captures all the essential information (supplier name, date, amount, VAT details, etc.). The key is that the digital copy must be readable and complete.

How can I get clients to consistently use a receipt capture app?

The key is to demonstrate the benefit to them. Frame it as a way for them to "never lose a receipt again" and "get rid of the shoebox". Include a short, practical training session as part of your onboarding. Some practices build the cost of the app into their monthly fee, presenting it as a core part of their modern, efficient service.

My client just ignores my emails for documents. What's the next step?

Don't let it drift. Escalate your communication. The next step is a phone call. A direct conversation is much harder to ignore than an email. Clearly and calmly explain the consequences of the delay: "If we don't receive your bank statements by Friday, we will not be able to file your VAT return on time, and you will likely receive a penalty from HMRC." Linking their inaction to a direct, negative financial consequence is often the most effective motivator.

What's the best way to get bank statements without having to ask?

Direct bank feeds, set up within accounting software like Xero, QuickBooks, or FreeAgent, are the number one solution. The transaction data flows directly and automatically from the bank into the software each day. This completely eliminates the need to chase for statements and is the most efficient and accurate method available.

Automate Your Chasing, Reclaim Your Time

Chasing clients for missing records is a systemic drain on the modern accountancy practice, costing hundreds of hours of productive time and creating unnecessary friction. By implementing a proactive system built on clear expectations, smart deadlines, and automation, you can break the cycle of chasing and refocus your team on what they do best: providing expert advice.

InvoiceReminder is designed to help UK businesses, freelancers, and accountants stop chasing by hand. It automates the process of sending invoice reminders and can also be configured to send scheduled requests for missing documents your practice needs. By connecting to Xero, FreeAgent, Sage, and QuickBooks, it sends polite, persistent follow-ups according to rules you set, freeing up your team for more valuable work. The Free plan currently includes unlimited email reminders at no cost, with no card required. InvoiceReminder is built by the team behind WeCovr, which has arranged over 1,000,000 insurance policies in the UK and is authorised and regulated by the Financial Conduct Authority.