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In this video tutorial, Andy Mark discusses the concept of pro-forma invoices, distinguishing them from regular invoices. Regular invoices are used to request payment for completed work and serve as both tax and legal documents. In contrast, pro-forma invoices are utilized when payment is needed in advance for future work. They do not serve as tax documents and are of no value for accounting purposes for either party. While they hold some legal weight, they are not as formally recognized as regular invoices. Andy aims to share his self-employment experiences to benefit viewers navigating self-employment in the UK.