A customer statement (a client statement, as Sendinvo calls it) lists invoices, credits, payments and the balance owed over a chosen period. It helps the client reconcile several documents; it does not replace any invoice.
Use this UK statement template for trade accounts in 2026.
Statement template
[Your legal business name]
[Address and contact details]
Client: [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 client 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 client 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
- Are the client 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 are a PDF you download from the client’s page. It lists every invoice sent to that client, with its date, due date, status, total and the balance left after payments, credit notes and any CIS deduction, then the total outstanding, in one section per currency. Drafts and voided invoices are left off. It covers the whole account rather than a chosen period and has no separate payment lines, so use the template above when the client wants every movement listed. Attach the PDF to your own email; Sendinvo doesn’t send statements for you.