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Barristers and advocates ― VAT


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

Barristers and advocates ― VAT


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note provides information in relation to the following:

  1. •

    VAT registration when a barrister or advocate starts to practise

  2. •

    VAT on costs incurred by a barrister or advocate

  3. •

    VAT on supplies made by a barrister or advocate

  4. •

    VAT implications of a barrister or advocate ceasing to practise

  5. •

    notifying HMRC of the death of a VAT registered barrister or advocate

VAT registration when a barrister or advocate starts to practise

A barrister or advocate may, as a result of another business activity, already be registered for VAT when starting to practise as a barrister or advocate. If a barrister or advocate is not already registered for VAT, the points summarised in the table below should be considered.

PointGuidance
Whether it is appropriate to register for VAT on a voluntary basisVAT registration ― voluntary
If a decision is made not to register for VAT on a voluntary basis, the requirement to monitor income for the purpose of identifying if and when a requirement to register

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  • 13 May 2025 09:10

Home/ Tolley Tax Guidance/ Value Added Tax / Dealing with sector specific VAT issues

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