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.

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