If a barrister or advocate de-registers, he must account for output tax on fees earned but not invoiced at the date of de-registration (Value Added Tax Regulations 1995 (SI 1995/2518), reg. 92; Metzger (1990) 5 BVC 1,412). However, he can defer payment until the fees are received by completing Form VAT 811, which itemises:
(a)the name of case;
(b)the name of professional client;
(c)the date of the first fee note; and
(d)the amount, estimated if necessary, of fees earned but not invoiced up to de-registration.
A certified copy of Form VAT 811 should be returned by HMRC to authorise deferment. All fees, deferred or not, should be included in the outputs shown on the final return.