I know there are always questions about whether to open a business bank account but this is about having an account at all.
I have a client trading as a takeaway. They don't have a bank account at the moment as they pay for everything (and I mean everything - elec, rates, phone etc etc) with cash. They will shortly need to be registered for VAT but even then, I still have clients who use the payslips and pay cash over the counter so even that is not necessarily an issue.
Is there any requirement for them to have a bank account? I couldn't find any reference on HMRC's website.
I'd never come across this before and wondered if anyone else had?