'Cash purchases' are any payments you make to suppliers with whom you do not have an account - so you have to pay for the goods when you buy them. These might include:
- your local cash and carry
- local retailers and specialist food producers that you purchase certain supplies from now and then
- other suppliers from whom you buy goods very infrequently
Remember to keep any invoices and receipts for Cash purchases safely.
Alcohol wholesaler registration
Be aware that, since April 2017, you need to make sure that all of your alcoholic drinks suppliers are registered with HMRC under the Alcohol Wholesaler Registration Scheme.