What should a subcontractor final account dispute letter say?
State the account you submitted, the assessment you received, each item where they differ with your basis and the evidence reference, the sum you say is due, and what you ask the payer to do by when.
Updated: 15 September 2026. By Jack Butler-Kettle, Quantity Surveyor & Claims Consultant.
The answer
The letter is a reconciliation with a request at the end, not an argument. Open with the two figures: the final account you submitted and its date, and the assessment received and its date. Then list every line where the two differ, in the order of the account, with three things against each: the amount of the difference, the contractual basis for your figure (the instruction, the measure, the rate, the clause that governs it) and the reference to the evidence you hold. Where you accept an item, say so, because conceding the weak lines is what makes the strong ones credible. Close with the sum you say is due, the date by which you ask for agreement or a reasoned reply, and the step you will take if neither arrives. Keep it flat and factual; the letter will be read by an adjudicator or a solicitor before long, and a calm dated statement of position is worth more then than a paragraph of grievance. Attach the schedule of differences rather than burying it in prose.
Example
The situation
A subcontractor submits a final account of £412,000 and the main contractor's assessment comes back at £356,000. The letter answering it has to set out the eleven differences that make up the £56,000 gap.
What happens
- The letter lists four variations assessed at nil, with the instruction references.
- One measured item cut by £9,000 is listed with the drawing and the agreed measure attached.
- A £14,000 contra-charge with no notice or evidence is listed as such.
- Two items the subcontractor accepts are listed as accepted.
- The letter asks for agreement of £402,000 or a reasoned reply within 14 days, and notes that the dispute will otherwise be referred.
The letter in figures
| Item | Amount |
|---|---|
| Submitted account | £412,000 |
| Main contractor's assessment | £356,000 |
| Differences listed, eleven items | £56,000 |
| Agreement sought | £402,000 |
The outcome
The eleven differences totalling £56,000 are on one page with their evidence, and the main contractor has 14 days to agree £402,000 or give a reasoned reply before referral.
Final Account Review produces that schedule of differences, with the evidence checked, before the letter goes.