Commentary

BB/15A/98 VAT treatment of self-employed bailiff fees

Part V16 Forms and other HMRC material

BB/15A/98 VAT treatment of self-employed bailiff fees

BB/15A/98 VAT treatment of self-employed bailiff fees

Business Brief, Issue 15. 8 July 1998

Where a self-employed bailiff undertakes enforcement action on behalf of a client there is a supply by the bailiff to the client. VAT is then chargeable at the standard rate of 17.5 per cent on the fee charged by the bailiff. The bailiff can be a sole trader or one who works for a firm of bailiffs. In some cases it is normal practice for the bailiff to recover their fee from a third party. That third party could be, for example, the person who is the

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