United Kingdom HMRC Guidance: Barristers and advocates (VAT Notice 700/44) 03 May 202287 views1 min read Find out about the VAT rules that apply to VAT-registered barristers or advocates. Contents 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 UK Announces New Trade Measures as Part of Broad UK Economic Support to Ukraine HMRC Guidance: Get confirmation from HMRC that you are trading in the UK