Invoice

Re: Invoice

Richard Fox — Fri, 14 Sep 2012 14:33:41 GMT

Spurred me on the change mine at any rate

Re: Invoice

Clive Ansell — Fri, 14 Sep 2012 14:08:28 GMT

Thought it looked good, but now not so sure

Re: Invoice

Martin Atkinson — Fri, 14 Sep 2012 13:33:30 GMT

What's with the Usain Bolt Avatar then Clive?

Re: Invoice

Clive Ansell — Fri, 14 Sep 2012 13:12:55 GMT

I put as much detail as possible on an invoice; my name, qualifications and address, the person and/or practice you working for, dates and daily rate for work, in my case a subtotal, VAT and total amount, my HMRC self assessment and NI numbers, VAT registration number, and a declaration along the lines of " I am registered with HMRC as self-employed and take full responsibility for all income tax and NI payments which become due"

It is possible to register as self-employed with HMRC after the event, but an employer may not be happy with it, because as Martin says they could become liable for any tax should the locum b***** off.

Re: Invoice

Richard Fox — Fri, 14 Sep 2012 13:04:02 GMT

Yeah I guess from an employers POV then is would be good - although I am surprised that they can do PAYE even for just a few days? Do Locums now have to do it PAYE or does that still depend on the local tax office?

Re: Invoice

Martin Atkinson — Fri, 14 Sep 2012 12:38:39 GMT

[quote user="Richard Fox"]IME you don't have to be registered as self-employed but if you do not do it all PAYE then you will have to write a letter to the tax office or easier than that opt to do your own tax return and declare it then?[/quote] From the employee's point of view this is OK. From the employer's point of view if the locum does a flit and the tax is not paid then you could become liable for their tax if HMRC ever followed it up. This is why I ask for the self employed number and a declaration that they are liable for their own tax and NI, admittedly this doesn't need to be on the invoice so long it is on a contract or other declaration which it has been signed.

Re: Invoice

Richard Fox — Fri, 14 Sep 2012 12:07:12 GMT

IME you don't have to be registered as self-employed but if you do not do it all PAYE then you will have to write a letter to the tax office or easier than that opt to do your own tax return and declare it then?

But as Rob says best to be sure: http://www.hmrc.gov.uk/calcs/esi-01.htm

I would phone or email your tax office and ask them what they would recommend? I'm lucky as I have a mate I know in my local tax office :)

Re: Invoice

Camilla Edwards — Thu, 13 Sep 2012 20:47:50 GMT

I'm not registered as self employed. I did ask if they could do PAYE but as they're a very new practice and I only did a couple of hours they asked if I could just send an invoice...

Thanks for all the advice - seems like such a simple thing then when you sit down to write your first one I wasn't sure what was needed!

Re: Invoice

Martin Atkinson — Thu, 13 Sep 2012 17:32:16 GMT

Are you registered as self-employed? If not you should be, or the practice should in theory pay you PAYE or there may be repercussions. I would then want you to add your self employment and NI number if that was not already on a signed contract/agreement of employment..

Re: Invoice

Rob Loxley — Thu, 13 Sep 2012 17:15:16 GMT

Are you vat-registered: if so there are specific requirements.

Otherwise to Gerry's list I'd include the payment terms/due date, and your phone number/email, and how to pay e.g. BACS details.

Re: Invoice

Gerry Henry — Thu, 13 Sep 2012 16:39:51 GMT

Who you are (name/address), who the invoiced party is (name/address), date of invoice, invoice serial number (1 - whatever), amount of invoice, nature of service provided (be specific).

Re: Invoice

Richard Fox — Thu, 13 Sep 2012 16:25:33 GMT

A GP one: