What is the distinction between basic tax point and actual tax point in UK law?

The basic tax point (also known as the invoice date) is the earliest date that a sale or purchase can be taxed. It is the date when the buyer is legally obliged to pay the seller for the goods or services they have received. This date is often the same as the date on the invoice. The actual tax point is the date when the tax is actually due to be paid to HMRC. This is usually the same as the basic tax point, but can be delayed if businesses agree to allowing customers to pay in installments. The actual tax point is the date on which the tax is actually paid to HMRC.