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As a self-employed individual, it is important to issue invoices to your customers, as they serve both as tax and legal documents. HMRC may ask for copies of invoices during audits. Invoices formally demand payment and can be paper-based or electronic. Using an automated system is recommended for a large number of invoices. It is essential to retain copies of invoices issued, including details such as invoice date, customer information, payment terms, amount, items/services, and a unique invoice number. Be sure to subscribe for the latest tax updates.