This year I have tried everything to push clients along to send me everything in a timely manner. Then two parcels arrived today which were promised way before Christmas. I usually try to make sure all tax returns are submitted before 31st but I'm p****d off. I reissued my fee and engagement letters with penalties for late returns and in the whole that's worked fine. I have increased fees substantially for late clients and have charged some for a priority service and out of office working hours.
In exceptional circumstances I might give a client one final warning before hitting them in the pocket. With the payroll and JRS grants to complete I don't have much time left to complete. When is paperwork too late in your opinion and do you also charge out of office hours or week-end rates for poor client care.
The easy option if I can't educate them is to wave bye bye.