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Barristers


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Barristers


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note covers the main VAT tax point rules that apply to barristers. For guidance on when a barrister may need to register for VAT, see the VAT registration and deregistration ― overview guidance note.

When do barristers need to account for VAT?

HMRC introduced special tax point rules for barristers after reaching an agreement with the Bar Council and Faculty of Advocates.

A tax point is the date when a business is required to account for VAT on a supply of goods and services. The business must ensure that VAT is accounted for on the VAT return covering the period in which the tax point occurred.

The tax point for a supply of professional services by a barrister is the earliest of:

  1. •

    the date the barrister received a fee for the professional services rendered

  2. •

    the date the barrister issued a VAT invoice for the professional services provided,

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  • 10 Jan 2023 12:15

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