Tips

Record early: Log anticipated disbursements as soon as you know they're likely — it gives a better picture of matter profitability and cash flow.

Attach receipts immediately: Upload the supplier invoice or receipt at the point of recording. It's easy to forget and hard to reconstruct later.

VAT on disbursements: Whether a disbursement is subject to VAT depends on the nature of the cost. Court fees, for example, are typically VAT-exempt. Check with your accounts team if unsure.

Client account vs office account: Payments made from client money held on account (e.g. search fees paid from a client's completion funds) should be recorded as client account disbursements to maintain SRA compliance.