'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
- online suppliers
- other suppliers from whom you buy goods very infrequently
Cash purchases only include items that you buy for resale. They don't include things like business stationery.
Remember to keep safely all the invoices and receipts for Cash purchases, even if they are for small amounts.