Records for JCT loss and expense and extensions of time

Under JCT, time and money are claimed separately, notified separately and decided on records. Here is what site teams should capture so extensions of time and loss and expense can be shown rather than argued.

Written from construction commercial and claims experience. Last reviewed 7 October 2026.

Time and money are two different claims

JCT contracts deal with time and money through separate mechanisms. An extension of time protects the contractor against liquidated damages where completion is delayed by a Relevant Event. Loss and expense compensates the contractor where regular progress is materially affected by a Relevant Matter. The two lists overlap but are not identical, and an event can give time without money.

For site teams, the point is that one set of good records supports both. The same diary entry that shows a section of work stopped for two days because of late information can show the delay for the extension and the cost of the resources that stood for loss and expense, as long as it names them. The detail of each mechanism varies with the edition and any amendments, so treat this guide as a description of good practice, not of your contract.

Notices: early beats perfect

JCT forms expect the contractor to give notice of delay forthwith once it becomes reasonably apparent that progress is being or is likely to be delayed, with particulars and an estimate to follow. Loss and expense provisions use similar language, asking for notice as soon as the likely effect becomes (or should have become) reasonably apparent, followed by supporting information.

Whether a late notice actually defeats a claim depends on the wording and any amendments; some bespoke versions make notice a strict condition. Either way, a late notice weakens your position and invites the question of why nobody said anything at the time. Two habits help: record the date an issue first appeared in the diary, and treat the notice as a site task to do in the same week, not a commercial task saved for month end.

Causation: linking each event to its effect

Both extensions of time and loss and expense turn on causation: showing that this event caused this delay or this cost. That link is much easier to make on the day than a year later. For each event, the record should capture:

  • The event, described factually, with the date it started and (when known) ended
  • Which Relevant Event or Relevant Matter you think it falls under, and why
  • The date the delay or loss became apparent, and the date notice was given
  • Which activities stopped, slowed or were resequenced
  • The labour affected: names or gangs, hours worked and hours lost
  • The plant affected: fleet numbers, hired or owned, working and standing hours
  • Anything else happening at the same time, including your own problems
  • Photos, correspondence and instructions that show the cause

Note the item about your own problems. Recording concurrent issues honestly may feel risky, but a record that admits a late delivery of your own looks more credible than one where every problem belongs to someone else.

Why affected labour and plant matter

Loss and expense is about actual loss, not a percentage. That makes the resources affected by each event the core of the claim: which operatives and plant stood, for how long, and what they would otherwise have been doing. Hire invoices show what plant was on site; they don’t show why it stood. Timesheets show who was paid; they don’t show what stopped them working. The diary and the delay record are what connect the cost to the cause.

The same applies to disruption. If the diary records quantities achieved each day, the drop in output while working around another trade can be shown from records rather than estimated.

The global claim trap

When records are thin, the fallback is a global claim: a total loss blamed on a group of events without dividing it between them. Courts have accepted that global claims can succeed in principle, but they carry real risk. If the other side shows that a meaningful part of the loss came from something you are responsible for, such as your own productivity problems or pricing, the whole claim can be weakened or fail. Event-by-event records are the main defence.

Subcontracts: notices flow up the chain

On JCT subcontracts such as SBCSub, the subcontractor notifies the contractor, and the contractor often needs that information to notify the employer under the main contract. A subcontractor who notifies late, or without particulars, can damage recovery for both of them. Subcontract notice periods may be tighter than the main contract, so subcontractors should read the subcontract particulars rather than assume.

In Site Chronicle, each delay record carries the affected labour and plant, instructions sit in a register with their references, and the client’s representative can acknowledge the daily record from a link. That acknowledgement confirms receipt but does not by itself constitute contractual acceptance; notices still need to be served as the contract requires.

Related reading: evidencing delay, disruption and instructions, records for NEC compensation events and daywork sheets that get paid.

Frequently asked questions

What is the difference between a Relevant Event and a Relevant Matter?
In JCT contracts, Relevant Events are the causes of delay that can entitle the contractor to an extension of time. Relevant Matters are the causes of disruption or delay that can entitle the contractor to loss and expense. They overlap but are not the same list: some events (exceptionally adverse weather is the usual example) can give time without money. Always check which list an event appears on in your edition and any amendments.
What does "forthwith" mean for a JCT delay notice?
It means promptly, without unnecessary delay, once it becomes reasonably apparent that progress is being or is likely to be delayed. Loss and expense provisions typically use similar language, asking for notice as soon as the likely effect becomes, or should have become, reasonably apparent. How strictly these are applied depends on the wording and any amendments, so the safest habit is to notify early.
What is a global claim and why is it risky?
A global claim puts forward a total loss caused by a group of events without linking each event to its own share of the loss. Courts have accepted that such claims can succeed, but they are vulnerable: if part of the total is shown to have been caused by something the contractor is responsible for, the whole claim can be undermined. Contemporaneous records linking events to specific resources are the best way to avoid having to claim globally.
How do JCT subcontract notices work?
Under JCT subcontracts such as SBCSub, the subcontractor gives its delay and loss and expense notices to the contractor, usually with particulars and estimates. The contractor often needs that information to make its own claim under the main contract, so late or thin subcontract notices can affect recovery up the chain. Subcontract timescales and conditions vary, so check the subcontract particulars and any amendments.

This guide is general information for construction site teams, not legal advice. Contract terms differ. Check yours, and take professional advice on live disputes.