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HMRC internal manual

VAT Time of supply

Legislation: UK secondary law (VAT Regulations 1995): Regulation 92 supplies of services by barristers and advocates


92 Services supplied by a barrister, or in Scotland, by an advocate, acting in that capacity, shall be treated as taking place at whichever is the earliest of the following times -

(a) when the fee in respect of those services is received by the barrister or advocate,

(b) when the barrister or advocate issues a VAT invoice in respect of them, or

(c) the day when the barrister or advocate ceases to practise as such.


Regulation 92 only applies to supplies made by somebody in their capacity as a barrister or advocate. It does not cover other activities that person may be engaged in, for example farming. Also it does not apply to supplies made by other members of the legal profession such as solicitors. For further information see VATTOS8400.