What to include on a tradesman invoice (UK legal requirements)

Why invoice content matters

An invoice is not just a payment request — it is a legal document. If a customer disputes a charge, your invoice is your primary evidence. If HMRC investigates your records, your invoices must be complete and accurate. Getting the basics right takes two minutes per invoice but can save hours of headache later.

What UK law requires on every business invoice

HMRC specifies what must appear on an invoice issued by a UK business. For non-VAT-registered sole traders, the requirements are:

• Your name and address — your full name (or business trading name) and a contact address
• Customer's name and address — who you're invoicing
• A unique invoice number — sequential numbering (INV-001, INV-002, etc.) is the standard approach. HMRC requires that invoice numbers are sequential and not duplicated
• Date of issue — when the invoice was created
• Date the supply was made — when you completed the work (the "tax point", even for non-VAT businesses)
• Description of the supply — a clear description of the work carried out
• Total amount due — the full amount the customer owes you

Additional requirements for VAT-registered tradespeople

If you are VAT registered, your invoices must also include:

• Your VAT registration number
• The VAT rate charged (typically 20% standard rate)
• The net amount (ex-VAT)
• The VAT amount
• The gross total (inc. VAT)

A failure to include these on a VAT invoice means the customer cannot reclaim the VAT — which matters a great deal if your customer is a VAT-registered business themselves.

Payment terms

While not a legal requirement, always include your payment terms. Standard options for tradespeople include:

• Due on receipt
• Net 7 (payment within 7 days)
• Net 14 or Net 30

Also include your preferred payment method — BACS (with your sort code and account number), bank transfer, or card. The easier you make it to pay, the faster you get paid.

A simple invoice template walkthrough

Here's what a basic sole-trader invoice should look like in practice:

• Header: Your name/logo, address, phone, email
• Invoice number: INV-0047
• Date: 10 May 2025
• To: Customer name and address
• Work carried out: Specific description (e.g., "Replace 22mm isolating valve on central heating system at 14 Oak Street — 2 hours labour including parts")
• Amount: £240.00
• Payment due: Within 7 days. Bank transfer to: [sort code] [account number]

Keep records for at least 5 years

HMRC requires self-employed people to keep records for at least 5 years after the relevant Self Assessment deadline. Store PDFs of all invoices in a cloud folder (Google Drive, Dropbox) as a minimum. For a more organised system, dedicated trade management software gives you a searchable invoice archive automatically.