At the bar after training, someone says, "I'm sure I paid for the year, can you check?" You do not have the bank statement to hand, and you have a feeling the answer will take the rest of the evening. Most treasurers have had this conversation. Arrears are the part of the job nobody warns you about, and they are easier to handle once you have a clear rule for what counts as late and what counts as gone.
This is general information for volunteer treasurers, not legal or tax advice. Check your own constitution and the guidance from the Charity Commission, OSCR or CCNI for your organisation.
Separating a late payment from a lapsed member in the records
The first job is to stop treating every unpaid subscription the same way. A member who is two months behind but still plays on Saturdays is not the same as someone who resigned in March and never came back.
In practice you need three things for each member: the amount due for the period, the date it fell due, and their status. Status is usually one of a few words: active, late, lapsed, or resigned. Your constitution or membership rules should say when someone moves from late to lapsed. Some clubs use a set number of months. Others leave it to the committee. Whatever your rule, write it down in one sentence and keep it with the minutes where the next treasurer will find it.
A late payer has not left the club. They owe money and may have a reason, such as a new job, a holiday or a card that expired. A lapsed member is someone the committee has decided is no longer in membership under the rules. Keep these apart in your cash book or membership list, so the arrears total does not quietly include people who are no longer members, and so you do not chase someone who has already gone.
When someone pays part of what they owe, record the date and amount against the period it covers. If it is unclear which period it is for, ask the member and note the answer. A spreadsheet can handle this fine if every payment has its own row and the arrears figure is a formula, not a number you type in each month. The arrears figure should be the sum of what is due minus what has been received, not a guess from memory.
A simple reminder schedule and wording that stays friendly
Most arrears are simply forgotten. A calm, predictable reminder schedule resolves most of them without anyone feeling pursued.
One pattern that works for many small clubs looks like this. On the due date, nothing is sent, because the subscription has only just fallen due. Two weeks later, send a short, friendly message. If nothing has come in after four weeks, have a personal word, either in person at a session or by phone. If the amount is still outstanding after the period set by your rules, the committee decides what happens next.
The wording matters more than the timing. A reminder should be short, specific and easy to answer. Something like this:
"Hi Sam, just a quick note that the subscription for the spring term was due on 1 March and I don't have it on my list yet. It may have gone through and not reached me, so do let me know. Bank details are on the noticeboard if it is easier to pay that way. Thanks, Priya, treasurer."
That message assumes the best, names the amount and the date, and gives an easy next step. Avoid words like "final notice" or "overdue" in the first reminder. They make a volunteer feel like a debtor, and in a club the relationship is the reason the money is worth collecting.
Keep a record of every reminder and the date you sent it. If a member later says they were never asked, you will have the evidence. Sending reminders to the same member by three different routes in one week is a fast way to lose them, so stick to one channel and log it.
What to tell the committee about arrears figures
The committee does not need every name. It needs to understand how big the problem is, whether it is getting better or worse, and what action is planned.
A short arrears section in each treasurer's report can cover three things: the total owed at the date of the report, the number of members involved, and the split by age. A simple split works well: owed for under 30 days, 30 to 90 days, and over 90 days. Add one line on what has been agreed, such as a payment plan or a decision to write off a sum.
Keep individual names out of the minutes. Minutes are often shared with members and sometimes kept for years. If the committee needs to discuss a specific person, do that in a separate confidential item, and record only the decision in the main minutes. This protects members and protects you if a dispute arises later.
When you present figures, compare them with the same point last year and the same point last quarter. A figure with no comparison invites questions. If arrears have grown because a fee went up, say so. If they fell after you started sending reminders on a fixed schedule, that is useful information for the next treasurer too.
Writing off a debt: who decides and how it is recorded
Some debts will not be paid. A member may have moved away, or a family may be struggling. Writing off a debt is a formal decision, and it should not be something one treasurer does alone.
Check your constitution first. Most clubs give the committee power to decide, sometimes with a minimum number of votes. Note the decision in the minutes with the total amount, the period it covers, and a brief reason. You do not need to name the member in the main minutes. A line such as "three subscriptions totalling £84 for the 2025 season written off, see confidential item 5" is enough, with the detail held separately.
In the cash book, a write-off is not income and not a payment. Record it as a separate adjustment that reduces the arrears figure, with the date and the minute reference. Do not simply delete the unpaid rows. If the accounts are examined at year end, the examiner will want to see that the debt was dealt with by a proper decision, and a missing row with no explanation raises questions.
If a debt is written off, consider whether the member can still be welcomed back later. Some clubs keep a note that a former member owes nothing, so a future renewal is not blocked by an old balance. That is a kindness and a practical step, and it costs nothing.
If you are unsure whether a particular write-off is allowed under your rules, ask your independent examiner or your umbrella body before the decision is made, not after. The Charity Commission, OSCR or CCNI guidance for your organisation is the place to check the wider position.
Arrears are a normal part of running a club. A clear rule for late and lapsed, a reminder schedule that stays friendly, short committee reporting and a written trail for any write-off will carry most treasurers through a season. If you want the member list, the arrears total and the reminders in the same place as your cash book, you can Start free at vasker.co.uk. Members and subscriptions are on the Standard plan at £59 a year.