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HMRC internal manual

VAT Time of supply

Tax points for specific categories of supplier: solicitors: extensions to the 14 day rule

Details of the centrally negotiated 3 month extension of the 14 day rule for solicitors can be found at VATTOS5245. This applies where the fee has not been agreed at the time of the basic tax point and allows the tax point to be delayed for up to 3 months, provided a VAT invoice is issued within this period. It is important to remember that failure to issue a VAT invoice means that the tax point reverts to the basic tax point rather than the end of the 3 month period. This is particularly important in the case of Legal Aid work. The Legal Aid authorities are not a taxable person and therefore do not require a VAT invoice. Nevertheless the solicitor must still issue a VAT invoice if the 3 month extension is to apply. Individual solicitors may be allowed a further extension for a longer period where you are satisfied that this is justified using the criteria set out at VATTOS5240)