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If the payments are going to be made regularly you can issue a VAT invoice at the beginning of any period of up to a year for all the payments due in that period, as long as there’s more than 1 payment due.

For each payment you should set out on the invoice: If you decide to issue an invoice at the start of a period, you don’t have to account for VAT on any payment until either the date the payment’s due or the date you receive it, whichever happens first.

I followed up with the reader and confirmed his situation which was as follows: So imagine his surprise when the landlord sent him the following (handwritten) breakdown of costs.

The hand written invoice above is surely one of the greatest works of fiction in history.

Forget Dickens, Shelly or Keats, here we have a piece of literature that is also incredibly poetic.