My client is a small IT contractor (VAT Registered). Oddly, he has been asked by one of his suppliers to also make some supplies that fall under the VAT TOMS.
I understand that VAT would not be shown on TOMS supplies on his invoices so should his sales invoice look this way:-
IT Consultancy £1,000
TOMS Supplies £900*
Asterisk will relate to TOMS blurb in the invoice footer.
Note that this question is not about the TOMS calculations/VAT returns but just about the practicalities of Sales Invoicing.