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' means one lot of letters go next to another.
'second' becomes 'back' (to second a motion is to back it).
'record' becomes 'log' (logging is a kind of recording).
'back' next to '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" .)