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HMRC internal manual

VAT Traders’ Records Manual

HM Revenue & Customs
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Other Invoicing arrangements for particular businesses: Stockbrokers: Contract notes: general

Contract notes are frequently the only transaction records issued by stockbrokers, who adapt them for use as VAT invoices. However, it is a tradition that contract notes show only an abbreviated address for the client or do not show the address at all. We have accepted that, in certain circumstances, stockbrokers would face severe difficulties if they were required to incorporate the full address of their client on each note.