Late payments are not going away – here’s how SMEs can build stronger cash flow resilience

Lisa Cleaver Last Modified : Jul 22, 2026

Company insolvencies remain persistently high. Every day, 38 businesses across the UK close their doors. Not because they built something nobody wanted, or because demand disappeared, but because the money they had already earned did not arrive in time.

Government research shows that late payments continue to create significant cashflow pressure on SMEs, costing UK businesses £11 billion annually and contributing to thousands of businesses closures each year. For many firms, the issue is not whether the business is profitable. It is whether it can survive the gap between completing the work and receiving payment.

The cost of waiting to get paid

Winning new business should be a cause for celebration. Yet for many SMEs, securing a large contract also means committing to additional and potentially watching payment terms stretch to 60 or even 90 days.  For many firms, that timing mismatch is not a sign of poor management but is simply how their trading relationships work. For businesses that are growing, taking on more contracts and hiring people, the pressure compounds rather than eases. Taking on more work usually requires greater investment upfront, meaning cash flow pressures can increase even when sales are rising.

Legislation giving the Small Business Commissioner stronger powers over persistent late payers is being introduced to Parliament, and whilst this is a welcome step, many SMEs still need their own working capital resilience because many remain reluctant to challenge major customers for fear of damaging valuable relationships. As a result, businesses still need to take proactive steps to protect themselves.

Practical ways to reduce the impact of late payments

Although no business can eliminate late payments entirely, there are several measures that can significantly reduce their impact.

  1. Review your payment terms regularly. Don’t assume long payment terms are non-negotiable. Even reducing terms from 60 days to 30 can make a meaningful difference to cash flow. For larger projects, consider requesting staged payments or deposits before work begins.
  2. Invoice promptly and accurately. Delays often start with administrative errors. Send invoices immediately after work is completed, ensure purchase order numbers are included where required, and confirm invoices have been received.
  3. Maintain consistent credit control.A polite reminder before an invoice falls due, followed by regular follow-up after the due date, often prevents debts from ageing unnecessarily. Businesses that communicate consistently tend to get paid sooner.
  4. Know who you’re trading with.Carrying out credit checks on new customers and setting appropriate credit limits can help avoid problems before they arise.
  5. Forecast cash flow, not just profit.Many profitable businesses fail because they run out of cash. Maintaining a rolling 13-week cash flow forecast allows owners to identify pressure points early and plan accordingly.

Why short-term fixes can create longer-term problems

When cash becomes tight, the natural reaction is often to seek fast funding. Short-term loans can provide immediate relief and are often quick to arrange.

However, borrowing to cover a temporary gap doesn’t necessarily solve the underlying issue. If customers continue paying late, businesses can find themselves repeatedly borrowing simply to keep pace with day-to-day trading.

Access to traditional bank finance has also become more challenging for many SMEs. SME Finance Monitor data suggests bank loan approval rates have fallen from around 60-65% before the pandemic to around 40% in the latest comparable period, while Boston Consulting Group analysis shows total SME lending has declined sharply as a share of GDP since 2011.

This funding gap has pushed many businesses towards products that were not designed to support long-term working capital needs. The debt that was meant to keep things moving can quietly become the thing holding the business back.

The SME funding awareness gap

For many British SMEs, the biggest barrier is simply knowing which finance options are available.  69% of SMEs cite lack of awareness as the biggest barrier to accessing appropriate funding, and nearly 60% of SMEs and mid-sized businesses have never considered looking beyond their main bank. Not because they have weighed up the alternatives, but because they were never shown they existed.

The businesses that tend to navigate cash flow challenges most effectively are not necessarily “better run”. They are often simply better informed about the structured finance options available to them before the problem escalates.

The most common response from businesses that do eventually engage with alternative working capital finance is that they wish they had understood it sooner.

Building a more resilient working capital strategy

A useful starting point is to map your cash flow timing honestly. Note the payment terms of your main customers and calculate how much capital is tied up in unpaid invoices at any given point. For a number of businesses, that figure can be larger than expected, and that exercise alone tends to reframe how owners think about their working capital position.

From there, the question is not whether to seek finance, but which structure fits. Structured working capital finance, and invoice finance in particular, is not always well understood, and is too often assumed to be complicated, expensive or only relevant once things have gone wrong.

In practice, it is an asset-backed structure that releases cash against invoices already raised, turning revenue earned but not yet collected into working capital readily available. It is not a loan, there is no fixed repayment schedule working against the business each month, and the facility scales as the business grows.

Speaking to a specialist with knowledge of your sector and your debtor book will give you a clearer picture of what a facility would cost and what it would protect. That conversation tends to look very different when it happens as a planning decision rather than a response to pressure.

Prevention is always better than pressure

Regardless of the new late payment legislation, late payments are unlikely to disappear overnight and will continue to affect SMEs.  But businesses that combine strong credit control, accurate cash flow forecasting, sensible payment policies and an understanding of the funding options available are far better placed to withstand delays.

The strongest businesses are not necessarily those that never experience late payments. They are the ones that prepare for them.

Cash flow resilience isn’t built when the pressure arrives – it is built long before it does.

About the writer
Lisa Cleaver

Lisa Cleaver has joined eCapital as Chief Operating Officer, bringing extensive industry experience and expertise in operational excellence, strategic implementation and change management from both independent finance providers and the banking sector, in the UK, Ireland and Australia.


In her role as Chief Operating Officer, Lisa will drive operational resilience and efficiency and ensure seamless alignment between business strategy and execution. Her experience will be instrumental in scaling the business around eCapital's regional geographical strategy while maintaining the company's exceptional service proposition.

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