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Professional practice

Receipts

Clause 23:

A licensed immigration adviser must, each time a payment is received in cash from the client, provide the client with a receipt, clearly indicating which invoice(s), if applicable, the receipt relates to.

Below is an example of a receipt:

Image of an example Receipt.

Clause 23 requires advisers to issue a client with a receipt whenever a payment is received in cash. This is important because the receipt will form the only evidence that the transaction has occurred.

What has changed compared to the 2010 Code?

2010 Code – did not specifically mention any requirements relating to receipts

2014 Code – requires advisers to, each time a payment is received in cash from the client, provide the client with a receipt, clearly indicating which invoice(s), if applicable, the receipt relates to.

Difference between an invoice and a receipt

The table below sets out some differences between an invoice and a receipt:

Invoice

Receipt

  • Provided to the client when the fee is payable.
  • Represents the amount payable to the adviser by the client.
  • Contains a full description of the services /disbursements included in the invoice.
  • Provided to the client after money is received from them.
  • Represents the amount already received by the adviser (including any money received in advance to be invoiced later).
  • Indicates which invoice(s) the receipt relates to (if applicable).