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HMRC internal manual

VAT Input Tax

From
HM Revenue & Customs
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VAT Input Tax basics: input tax on barristers’ common expenses

Several barristers may share chambers, its premises, office equipment and services. The costs of these common expenses will be shared between them on an agreed basis. The appropriate payment is made by each member of the chambers for their share of common expenses.

Each invoice for the supply of common goods or services will be made out to the head of chambers or to a nominated member. It is also acceptable for the invoice to be made out to the barristers’ clerk (if the clerk is not a registered person) where the supply is for the chambers.

Due to the unique nature of a barrister’s chambers three special accounting methods have been agreed. These are set out at VIT13850. The choice of method is up to the barrister but they must comply with the conditions relating to whichever method they choose.