Statement of account: what it is and when to send one
Updated 11 October 2026 · 2026/27 tax year
A statement of account is a summary of everything a customer owes you: every invoice, every payment and credit, and the balance. It's ideal for builders, agents and landlords who get several invoices from you.
When to send one
- A customer has several invoices on the go
- Some are overdue and you want one clear list to chase
- Month end, for regular customers
- When a customer asks what they owe
What it shows
- Your business details and the customer's
- The date of the statement
- Each invoice with its date, number and amount
- Payments and credit notes against them
- What's still owed, and how much of it is overdue
- How to pay
Why it helps
Accounts teams pay from lists. One statement with every invoice number makes it easy for them to see what's outstanding and pay it in one go, and it heads off "we never got that invoice".
Let VanBooks do it for you. VanBooks makes a statement for any customer in a tap, from Customers, with a private link that always shows the latest, to send by WhatsApp or email. Try it free for a month
This guide is general information, not tax advice. Check HMRC's guidance or ask an accountant about your own situation.