Catch-up work is safest when it starts with a diagnostic review and a clear boundary around periods and evidence.

Start with the position

  • Identify the last fully completed and reconciled month.
  • List all bank, credit-card, sales and payment accounts.
  • Check which returns or reports are already overdue.

Gather evidence securely

  • Collect statements, invoices, receipts and payroll records.
  • Use a secure upload route for financial and identity documents.
  • Create an issue list for records that cannot be recovered.

Agree the finish line

  • Define the final month covered by the project.
  • Separate historic corrections from ongoing bookkeeping.
  • Document unresolved items instead of estimating them silently.

Sources and review

This guide was reviewed against the following sources on 29 July 2026. Rules and guidance can change.