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Interest on overdue accounts

Charge a monthly finance charge on accounts that are not settled on time — and review it before it reaches a client.

Your practice can charge interest each month on accounts that have not been settled. It is off until you turn it on, and even then nothing is charged without a run being prepared and — unless you choose otherwise — approved by somebody.

Careful
You can only charge interest where the client has agreed to it in writing. The rate and terms need to be on your account application form before you switch this on. This is not something the system can check for you.

Setting it up#

SettingsInterest on Overdue Accounts

The interest settings. The line at the top says what is happening now; the rule sits under it with the effect of that rule directly beneath.
The interest settings. The line at the top says what is happening now; the rule sits under it with the effect of that rule directly beneath.

The screen is four cards, in the order the decisions are made: What you charge, Who you never charge, When it runs, and What the client sees. The line across the top always states what is happening now, so you can tell at a glance without reading the rest.

Tick Charge interest on overdue accounts and the rest appears.

The rule#

What you charge is written as a single sentence you can read back, with the numbers as boxes in the line:

  • Charge a percentage — or a flat fee, a fixed amount per overdue account.
  • At 2 % per month. This is capped — see below.
  • On balances more than 30 days overdue: 30, 60 or 90. This month's invoices are never charged.
  • Plus 5 days' grace, so a payment in transit does not attract interest.

Underneath sit Simple and Compound. Simple leaves interest already charged out of next month's sum; compound includes it.

Note
The rate cannot be set above 2% a month. That is the National Credit Act limit for an overdue trading account, and the system will not save a higher one.
Tip
Leave it on Simple unless your account terms specifically say you compound. Simple means you never charge interest on interest.

Seeing what it would charge, before it charges it#

Directly beneath the rule, the screen works the numbers against your real accounts and shows what a run would do today — how many accounts out of how many, the total, and the largest few charges by name. Change the rate and that figure moves with it.

Nothing is charged by looking. Use it to sanity-check a rate before you save: a mistyped figure is obvious here and very hard to spot once it is on two hundred statements.

Careful
Changing a setting updates the figure straight away, but it is not saved until you press Save. If you leave without saving, the rule stays as it was.

The monthly run#

SettingsInterest Runs

Interest runs, month by month.
Interest runs, month by month.

Interest is charged as a run — one per practice per month. A run is prepared first, which charges nobody, and posted second, which is what puts the charge on each client's account.

  1. Open Interest Runs from the Settings menu.
  2. Press Prepare this month's run. This builds the list. Nothing has been charged yet.
  3. Go through the list and waive anyone who should not be charged.
  4. Press Post and confirm.
Tip
There is a quicker way in from the Account book, which is usually where you are when you decide to charge interest in the first place: press Charge interest in the footer and it takes you straight to this month's list, preparing it first if nobody has yet. Back returns you to the account book. The button only appears for administrators, and only once interest is switched on.
Note
The schedule is set on the settings screen, in the When it runs card: "On the 1st of each month, prepare a list for approval." Choose post automatically, without approval there only if you are content for clients to be charged with nobody seeing the list first.
Note
The run happens automatically each month on the day you chose, so you will usually find the list already waiting rather than needing to prepare it yourself.
Note
Only one run can exist per month. If you need to change one that has already been posted, reverse it and prepare the month again.

Reviewing and waiving#

A prepared run, before anything is posted.
A prepared run, before anything is posted.

The list shows every account that owes anything, including the ones that will not be charged, with the reason next to each. That is deliberate — "why was this client not charged?" is much easier to answer from the list than by working it out again.

ReasonMeans
Balance below the minimumThey owe less than your minimum balance.
Interest below the minimumThe charge would have been smaller than your minimum charge.
Client is flagged never to be chargedTheir record has the never-charge-interest tick.
Nothing overdueWhat they owe is not old enough yet.
Account in creditThey are in credit.
Interest has reached the amount owedThe in duplum rule — see below.
Waived on reviewSomebody took them off this run by hand.

Press Waive on any line to take that client off the run — the line stays on the list marked as waived, so the decision is recorded rather than disappearing. Put back undoes it. Both only work while the run is still a draft.

Tip
Waiving is meant to be used. Most practices treat interest as a nudge rather than income, and take it off the moment a client calls about it.

The line under the heading tells you the rule these figures came from — "Charged at 2% a month on balances 30+ days overdue" — with a link to the Interest settings beside it, for when the numbers look wrong and you want to go and change them.

Careful
A run charges what it was built with. If you change the settings while a draft is waiting, the draft does not change with them — it keeps charging the old rule, and says so. Press Discard and prepare the month again to pick up the new one.

Undoing a run#

A run that has been posted can be reversed. Every interest charge it made is credited back, each client ends up owing exactly what they did before, and the month becomes free to prepare again.

Open the run from Interest Runs and press Reverse.

Note
A draft that has not been posted is thrown away with Discard instead. Nothing was charged, so nothing needs crediting back.

Who you never charge#

The second card on the settings screen collects everyone who is left out, whatever the rule says:

Left outMeans
Accounts in creditAlways. A client who owes nothing is never charged.
Clients flagged “never charge interest”Set on the client's own record — see below. The card names everyone currently flagged.
Accounts owing less thanSmall balances are left alone entirely. Set the figure here.
Anyone whose interest would come to less thanStops the run posting amounts too small to be worth explaining to anybody.
Note
Interest also stops on an account once the unpaid interest reaches the amount owed. That is the in duplum rule — a legal limit, not a setting, and it cannot be turned off.

Never charging a particular client#

Client recordEditAdditional Information

The never-charge-interest tick on a client record.
The never-charge-interest tick on a client record.

Tick Never charge this client interest on their record and they are left off every run from then on, whatever they owe. Staff accounts, family, and anyone on an arrangement are the usual candidates.

The Who you never charge card on the settings screen lists everyone currently flagged, so you can see the whole exempt list in one place.

What the client sees#

One line on their statement, dated the day the run was prepared. It appears on the account like any other charge and can be paid like any other charge.

The wording is yours: the What the client sees card on the settings screen holds it, and whatever you type there is what appears on the statement. It ships as “Interest on overdue balance”.

Note
Interest does not carry VAT. Interest for late payment is an exempt financial service, so these lines are zero-rated and stay out of your VAT return and out of your turnover figures. They appear in the accounting export against their own income account, not against practice revenue.

The in duplum rule#

Unpaid interest may never grow past the amount of the original debt. Once the interest standing against an account has reached what the client actually owes, the run stops charging that account and shows Interest has reached the amount owed against it.

The last charge before the ceiling is trimmed to whatever room is left, rather than overshooting it.

Note
This is a legal limit, not a setting — it cannot be turned off.