DSF

If he's just starting off I don't think that the tax man will be showing that much interest in the beginning. It would not be the advice I would give if he was vat registered, by then when he he is vat registered he'll know this, I was given advice that was applicable to where he is a at the moment.

Yes, but knowing bigj2552 (keyboard comes to mind) it is likely all his pieces of paper will be torn down the middle and need to be stuck together with sellotape lol