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In this tutorial from the Small Business Toolbox, Andy Mark discusses the concept of pro forma invoices, differentiating them from regular invoices. While a regular invoice is used for receiving payment for completed work and serves as both a tax and legal document, a pro forma invoice is utilized to request payment in advance for upcoming work. Andy emphasizes that pro forma invoices do not serve as tax documents and have limited legal validity. The session aims to provide insights from Andy's extensive self-employment experience to assist others in navigating self-employment in the UK.