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Re: At the end of my teather with LSMB



On Wed, 28 May 2008, ..hidden.. wrote:

> Quoting Stroller <..hidden..>:
> 
> >
> > I did a "starting your own business" course at the local Chamber of
> > Commerce before I became self-employed 3 or 4 years ago, and my
> > understanding at that time was that invoice numbers had to be
> > *unique*, rather than consecutive.
> 
> I was told this by my accountant.  The tax trolls get very unhappy if  
> they perceive gaps in your numbering (what are you hiding in the gaps,  
> you traitor?).  I'll ask him again when I see him.

>From the web site:

http://www.hmrc.gov.uk/vat/records-valid-invoice.htm

We get this:

"
How VAT sales invoices must be numbered

   You must number your sales invoices in sequential order. If you spoil
   or cancel a serially numbered invoice, you must keep it to show to a
   VAT officer at your next VAT inspection.
"

Luke