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In this video tutorial, Andy Mark discusses the concept of pro forma invoices, which are used to request payment in advance for work yet to be completed. Unlike regular invoices, which serve as both tax and legal documents, pro forma invoices do not have tax implications and offer limited legal standing. Andy emphasizes that while regular invoices are essential for accounting purposes, pro forma invoices are primarily used to secure upfront payment. This session builds on a previous discussion about invoicing and payment processes in the context of self-employment in the UK.