Accurals and Invoicing

If we are on accurals accounting it's come to my attnetion that once an invoice has been raised this become a taxable amount eve if the tenant hasn't settled the invoice.

If a tenant is in sever arrear this could have a very advers effect on landlords at the margin of profitability when tax has to be foud from monies not received>

I propose instead of raing an invoice we are instead offed another option such as a Pro Forma Invoice, or Request For Payment  thus removing the tax trigger.