Plenty of business owners fall behind on their books. Maybe a busy season, an illness, or simply avoidance. The good news is that it is fixable, usually faster than you fear. This plan works through the backlog in a sensible order. It is general information, so ask your accountant if deadlines are close.
Step 1: do not panic, but check your deadlines
List what is coming up: Self Assessment (31 January), a VAT return, or a Making Tax Digital quarterly update. Anything overdue needs attention first. If you have already missed a deadline, file as soon as you can and contact HMRC if there is a reason.
Step 2: gather everything
- Bank and card statements for every month you are behind.
- Invoices you issued, and bills and receipts you received.
- Any platform or payment provider reports.
Step 3: start with the bank
Import the oldest missing statement first, and work forward one month at a time. The bank statement is the most reliable record you have. See Import a bank statement.
Step 4: categorise with bank rules
Set up bank rules for regular transactions such as software, fees and suppliers, so most lines code themselves. See Create and manage bank rules.
Step 5: match invoices and bills
Record the invoices and bills for each month, and match the payments. Chase customers who still owe you. See late payment email templates.
Step 6: reconcile each month before moving on
Do not leave all the reconciling to the end. Finish one month, check it agrees with the bank, then do the next. If something does not match, see common reconciliation mistakes.
Step 7: handle missing receipts honestly
Ask the supplier for a duplicate, or use the bank statement as evidence of payment with a note of what it was for. Do not invent receipts. See receipt management.
Step 8: lock the finished months
Once a month is reconciled, set a lock date so nothing changes by accident.
Step 9: build a habit
- Fifteen minutes a week for bank and invoices.
- A monthly reconciliation. Use our month-end checklist.
- A diary reminder before each tax deadline.
When to ask for help
If you are many months behind, a deadline is close or the numbers will not reconcile, an accountant or bookkeeper can speed things up. You can invite them to your books in AvrioBooks with the access you choose.
How AvrioBooks helps
Import statements in order, use bank rules and Auto-reconcile to clear routine lines, and lock each month as you finish it. See bank reconciliation software.
Frequently asked questions
How far back should I catch up?
At least to the start of the current tax year, and further if you have a return or VAT period outstanding. Ask your accountant if unsure.
Where should I start?
With the bank statements. Import the oldest first and work forward month by month.
What if I have lost receipts?
Ask the supplier for a duplicate, or use your bank statement and a note of what it was for. Do not create a receipt.
Should I get an accountant to help?
If you are many months behind or a deadline is close, yes. You can invite them to your books with the access you choose.
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