United Kingdom HMRC Guidance: Barristers and advocates (VAT Notice 700/44) 21 October 2021127 views1 min read Find out about the VAT rules that apply to VAT-registered barristers or advocates. Contents Detail 1. Overview 2. Tax point rules for practising barristers and advocates 3. Ceasing to practise and cancelling your VAT registration 4. Remaining registered after you cease to practise 5. Deferring payment of VAT on outstanding fees 6. Special circumstances Your rights and obligations Help us improve this notice Putting things right How HMRC uses your information Source gov.uk HMRC Policy paper: Northern Ireland protocol – next steps HMRC Policy paper: The Free Zones (Customs, Excise and VAT) Regulations 2021