'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
- other suppliers from whom you buy goods very infrequently
Cash purchases only include meat and other products that you purchase for resale. They don't include things like tea and coffee bought for consumption at work, or items such as business stationery.
Remember to keep safely all the invoices and receipts for these Cash purchases, even if they are for small amounts.