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HMRC internal manual

VAT Traders’ Records Manual

From
HM Revenue & Customs
Updated
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Other Invoicing arrangements for particular businesses: Solicitors: Disbursements

If a solicitor makes a supply that includes items qualifying for treatment as disbursements for VAT purposes, he ought to request the original supplier to make out a VAT invoice in the name of the client. When, despite such a request having been made, the solicitor receives a VAT invoice made out in his own name from that supplier, he may, exceptionally and with the supplier’s agreement, add the client’s name and address to the invoice himself and pass it on to his client.

This arrangement applies only in the case of solicitors.