Work yet to be done with second record (7)
I believe the answer is:
backlog
'work yet to be done' is the definition.
(I've seen this before)
'with second record' is the wordplay.
'with' says to put letters next to each other.
'second' becomes 'back' (to second a motion is to back it).
'record' becomes 'log' (log is a kind of record).
'back'+'log' is 'BACKLOG'.
(Other definitions for backlog that I've seen before include "Work awaiting attention" , "Accumulation (of work) to be dealt with" , "pile needing attention?" , "work piling up" , "reserves" .)