New Company Invoicing Query

Hi All,

I'm posting this on behalf of a friend who is in the process of setting up his business (waiting on registration).

He carried out some work for a company who he now has to invoice.
He's not registered for vat at the moment.

He isn't sure how it works though, because the company name is not yet registered can he send an invoice as a freelance supplier?
Then self access on next years tax form.

He doesn't want to wait any longer because some of the work was carried out last month and is eager to get paid.

Or does anyone have any sites i could sent him to for information regarding the in's and outs of the financial end of startup companies?

He can issue the invoice in his own name with no VAT using his PPSN as a reference. He then includes the value of the invoice as untaxed (non-PAYE) income when requesting a year-end P21.

great thanks.