I have a client who isn't too far off being as bad as that one sounds - he's not quite as bad because he does send me some things.

1. If invoices are emailed to him, he usually - but not always - forwards them.

• In some cases, I suspect he hasn't received them and pays when being chased, without checking and asking for a copy. (And he's one of my cloud clients, so he very definitely can check, just doesn't.)

• In some cases, he has given me his log-ins (hello security!) and I log-in to retrieve them

• In some cases these are just the CC 'counterfoil - I suspect when he is given these he doesn't check that it doesn't double up as a VAT receipt ask for one if not.

Case in point on the sub-point to #1, there's a supplier who does normally send him invoices; several months ago he made a payment to them for a not insignificant amount for which there is no invoice on the system. I've asked him to get (or find) a copy, and it appears on a list (see below). Just over a month ago, completely ignoring my requests, he asked me to 'fix' the account because it doesn't reflect what they say he owes (in effect, it's saying they owe him, due to that payment). I pointed out again that there is a missing invoice. A lengthy discussion with his secretary led to a rough idea when this invoice might be... then nothing, until a week or so back. At that point, he forwarded me two invoices from them, one of which matched the amount... but it's one that I do have. I've asked again - and asked for permission to contact the supplier directly - and as yet have heard nothing.

All of this is costing him more money, because it's taking more of my time (and for those who like value and set pricing, it's exactly this sort of thing that ensures I stick to charging by the hour!) - if he tells me to contact them directly, it would be sorted with a simple telephone call or (more likely) email exchange.

Now scale that up to not just that one invoice, but the whole mess it is getting invoices and receipts from him for other suppliers and expenditure!

So, to that list I mentioned - this (or a variation) is what I recommend for clients like this:

Whenever I see a payment that isn't supported by any paperwork and which I can't see any real justification for, it gets posted as a payment on account on the supplier ledger - and added to a spreadsheet listing all such transactions. The bottom line of that spreadsheet is reconciled to the equivalent figure in the accounts software.

That spreadsheet is turned into an html file and placed behind a secure log-in so he is able to see exactly what items there are for which I need supporting paperwork. And once that (and other related files are ready each week) I send an email to him to let him know it's there, as well as point out to him that he has a legal responsibility etc (blah blah blah) and make the point about my time and the cost to him - and that as a result of this there is valuable VAT going unclaimed* (However, I don't think he actually looks - I doubt I'll see any sign of him if I checked the site logs. TBH, I doubt he even reads the email.)

(Setting up a secure log-in and turning the spreadsheet into a web page might not be everyone's cup of tea, but other options include exporting it as a report to PDF and sending that to the client.)

He has asked me in the past to "just accrue for missing invoices" - but he thinks that will be sufficient for his accounts, and he doesn't mean accrue in the way we do: He wants me to just put figures on the system as if the invoices were received.

Uh-uh [shakes head]

I've set up a nominal account, called something like "Provision for unreceipted payments" and the end of each month, I look at the transactions on that spreadsheet for the month, and post a journal crediting that account and debiting the relevant/likely expense account. That way he has monthly figures, but the underlying data shows that this is a provisional figure, and that the paperwork is still needed. Where there is likely to be VAT, it is the net equivalent that is provisioned in this way.

If a bit of missing paperwork comes my way, it goes on the system as it should, the item is removed from the spreadsheet, and the relevant provision removed.

* That VAT adds up to a tidy amount, too, which is why it always astounds me that he doesn't take any action regarding it. Especially since his cash flow isn't brilliant - claiming all the VAT he can should be a priority because of that.