On 28 May 2008, at 07:58, [EMAIL PROTECTED] wrote:

> Quoting Stroller <[EMAIL PROTECTED]>:
>
>>
>> On 27 May 2008, at 18:06, [EMAIL PROTECTED] wrote:
>>> ... In the UK ... there is a requirement that invoices be
>>> consecutively
>>> numbered.
>>
>> Is this new?
>>
>> 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.

Yes, but there's an obvious difference between:

00042
00043
00044
00046   (missing number precedes)

and:

20080501
20080502
20080503
20080512 (issued on the last day of May)
20080601
...
20090101

If one accepts that date-based invoice numbers are acceptable (and I  
contend the taxman might do so), no-one expects to see invoice number  
20081301, and the "gap" between 20080512 and 20080601 is quite  
logical & reasonable. It's the anomalies that raise the taxman's  
hackles, not the choice of implementation.

Stroller.

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