Barristers and advocates
This notice cancels and replaces Notice 700/44 (October 2015).
Any reference in this notice to a 'fee' means a fee, or any part of a fee, received by a barrister or advocate acting in their professional capacity.
Temporary changes have been put in place to stop the spread of coronavirus (COVID-19).
We are reducing paper contact and asking you to pay for VAT on your professional fees electronically. If you normally send a cheque payment, please pay online using one of the alternative payment options available (https://www.gov.uk/topic/dealing-with-hmrc/paying-hmrc).
If you need a return, please contact Government Accounting and Barristers Team by phone on 03000 556500 and we'll issue one by email. You should complete and return it to:
HM Revenue & Customs
Government Accounting and Barristers
For any queries please contact the Government Accounting and Barristers Team by phone on 03000 556500.
This guidance will be updated when this change ends.
1.1 Information in this notice
This notice explains the VAT rules which apply to VAT registered barristers or advocates. It provides information about:
• when you should normally account for VAT on your professional fees;
• how to account for VAT on outstanding fees if you cease to practise;
• how to cancel your registration;
• what to do if you cease to practise but continue to make other taxable supplies;
• what to do if you are partly exempt for VAT purposes.
This notice assumes that you have a working knowledge of basic VAT principles, as outlined in Notice 700 'The