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.
"