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In this video tutorial from the Small Business Toolbox, Andy Mark discusses the concept of pro forma invoices. While regular invoices are used to request payment after work is completed and serve as tax and legal documents, pro forma invoices are different. They are utilized when a business wants to be paid in advance for work yet to be done. Pro forma invoices do not function as tax documents and are not useful for accounting purposes. Additionally, they are only loosely classified as legal documents, distinguishing them from regular invoices. The aim of this discussion is to provide insights that can help self-employed individuals in the UK.