Invoicing for sole traders and freelancers in the UK

If you work for yourself, invoices are both how you get paid and part of the records you must keep for tax. This page covers what to put on an invoice, how long to keep records, and how Invoice Nexus fits in. It is not tax advice.

What to put on the invoice

Start with the standard UK invoice details on GOV.UK: Invoices — what they must include. Because you are a sole trader, that page also requires:

your name and any business name being used
an address where any legal documents can be delivered to you, if you use a business name

If you are VAT-registered, you must also follow HMRC’s VAT invoice rules. If you are not registered, do not charge VAT. There is a fuller checklist and a free sample template in the accompanying guide.

It is also sensible to include a payment due date and how to pay (for example a bank reference, or a card payment link). Those details help the customer, and they matter if you later need to show when a payment became late.

Records you need to keep

If you are a sole trader or a partner in a business partnership, you must keep records of your business income and expenses for your Self Assessment tax return. GOV.UK’s guide to what records to keep includes all sales and income, all business expenses, and proof such as sales invoices.

You must keep those records for at least 5 years after the 31 January submission deadline of the relevant tax year. See GOV.UK: How long to keep your records. For example, if you sent your 2022 to 2023 tax return online by 31 January 2024, you must keep your records until at least the end of January 2029.

From the 2024 to 2025 tax year, cash basis is the default method of accounting unless you opt out. Under cash basis you record income when you receive the money, not when you issue the invoice. Under traditional accounting you record income when you invoice the customer, even if they pay later. Choose the method that applies to you, or ask an accountant if you are unsure.

Chasing unpaid invoices

If another business is late paying, you may be able to claim statutory interest and a fixed recovery sum. That is explained, with links to the official guidance, in How to chase late payments in the UK.

Using Invoice Nexus

Invoice Nexus is built for small businesses and sole traders who want to create professional invoices without a monthly subscription. You can add your name, business name, logo, contact details and payment terms, email a PDF, take card payments through your own Stripe account, and switch on automatic payment reminders.

No monthly fee — just 1% per online payment, plus Stripe's own processing fees. Invoice Nexus does not file your tax return, calculate your taxable profit, or replace the records GOV.UK requires you to keep.

Create a free Invoice Nexus account — no monthly fee, and a 1% platform fee only when a customer pays you online by card.