Where a VAT invoice is issued within 14 days of the basic tax point, the date of issue of the VAT invoice is normally the tax point for the supply. This is referred to as the ‘14-day rule’.

(1) Extension of the 14-day rule

HMRC have agreed, for solicitors, a general extension from 14 days to three months. The extension applies only if the consideration for the supply is not ascertained or ascertainable at or before the basic tax point. This could apply, for example, when utilising the services of an outside cost draftsman.

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