Use this register to make each material customer balance actionable. One line should show what is owed, the evidence for it, whether it is disputed and who will take the next step. It supports a sensible credit-control routine; it does not decide a legal entitlement or recovery route.
| Field | What to record |
|---|---|
| Customer / account reference | Exact customer or account context |
| Invoice / sale reference | Amount, date, due or promised-payment date and basis |
| Status | Ordinary, overdue, promised, queried, disputed or retained where relevant |
| Evidence / last contact | Relevant invoice, email, call, delivery or service reference |
| Next action / owner / date | One accountable follow-up action |
| Outcome | Paid, promised, queried, escalated or unresolved |
Fictional row
Sage Studio | INV-1042 | £4,800 illustrative | payment promised 18 September | email reference held | owner: accounts lead; confirm payment status 19 September.
The fictional row is not a payment-term or recovery recommendation. A consultant can track a fee invoice, a retailer an account customer, and a project business can add certification or retention detail where relevant.
A practical weekly use
Review overdue and high-value balances first. Confirm the last contact, the next action and the promised date. If an amount is genuinely disputed, record the reason and avoid treating it as an ordinary overdue balance.
Related FoxSums resources
Next step
Update the register every week and agree the next follow-up date for each material balance.
Important
General information only. Check the facts and current official guidance for the business’s circumstances.
Sources and review
- Evidence check date: 2 November 2026.
- FoxSums operational guidance. This resource does not make a tax, legal or regulatory determination.