Invoicing on the last day of each month

[jtufty]

Hi.

I am a freelancer. Im trading at just below the £90k vat threshold.

I usually save all my billing until the last day of each month, because its more efficient for me to do all the billing at once rather than throughout the month. This also has the added benefit that it helps me stay below the threshold.

Would HMRC have a problem with this? (perhaps they could see me doing this so as to make sure I dont breach the threshold). Or would I be better to invoice throughout the month?

Thanks

[pawncob]

As the VAT threshold is on a rolling total, it doesn't make any difference.

[jtufty]

Ah great, thanks for confirming that.