A customer statement lists invoices, credits, payments and the balance owed over a chosen period. It helps the customer reconcile several documents; it does not replace any invoice.
Use this UK statement template for trade accounts in 2026.
Customer statement template
[Your legal business name]
[Address and contact details]
Customer: [Legal name and address]
Account reference: [ ]
Statement date: [Date in 2026]
Period: [From date to date]
| Date | Reference | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| [ ] | INV-[ ] | Invoice | £[ ] | £[ ] | |
| [ ] | PAY-[ ] | Payment | £[ ] | £[ ] | |
| [ ] | CN-[ ] | Credit note | £[ ] | £[ ] | |
| Balance due | £[ ] |
Payment details: [ ]
Queries: [Email and telephone]
Worked statement example
| Date | Reference | Debit | Credit | Balance |
|---|---|---|---|---|
| 1 Sep 2026 | INV-1041 | £1,200 | £1,200 | |
| 8 Sep 2026 | PAY-882 | £600 | £600 | |
| 12 Sep 2026 | INV-1050 | £480 | £1,080 | |
| 18 Sep 2026 | CN-021 | £80 | £1,000 | |
| Balance due | £1,000 |
The customer can trace every movement back to a document or bank payment.
Statement versus invoice
The invoice records one supply and its amount due. The statement summarises the account.
Do not use a statement to add new charges. Every debit should point to an invoice; every credit should point to a payment or credit note.
Current and overdue balances
A useful statement can separate:
- not yet due
- 1–30 days overdue
- 31–60 days overdue
- 61–90 days overdue
- over 90 days overdue
Only use ageing based on the actual due dates. The UK payment terms guide explains how those dates are set.
CIS statements
A subcontractor statement should not leave CIS deductions looking like unpaid debt.
For a £4,200 gross invoice settled by £3,600 cash and £600 CIS deduction, show both settlement entries or otherwise close the invoice correctly. Keep the contractor’s payment and deduction statement as evidence.
Credits and refunds
List a credit note separately from a refund. The credit reduces the account; the refund records money returned.
The UK credit note template shows the correction document.
Statement email
Subject: Account statement to [date], [business]
Hi [name],
Your statement to [date] is attached. It shows a balance of £[amount], of which £[amount] is overdue.
Please use the invoice number with each payment. If your records differ, send the specific reference so I can check it.
Regards,
[your name]
When to send statements
Send them:
- at month end
- before a payment run
- when several invoices are open
- after credits or part payments
- when a customer asks for account reconciliation
Do not replace normal invoice reminders with a statement that contains no requested action.
Reconcile before sending
Check:
- bank payments
- card settlements
- CIS deductions
- credit notes
- refunds
- duplicated imports
- voided documents
A wrong statement creates more work than it saves.
Final statement check for 2026
- Is the customer and period correct?
- Does every line have a reference?
- Are debits and credits in the right columns?
- Are CIS deductions recorded as settlement?
- Do credit notes and refunds remain separate?
- Is the ageing based on due dates?
- Does the closing balance match the ledger?
- Is the payment reference clear?
Sendinvo’s client statements group invoices, payments, credits and balances for a chosen period. Review the account, then send the statement as a PDF.