HMRC’s views on the rules for a change in the rate of VAT are in Notice 700, para. 30.1 (2017 edn). The following summarises the application of the change of rate provisions as they apply to solicitors.

The change-of-rate provisions allow a solicitor to adopt the basic tax point (i.e. the date the service is performed) in the place of the normal tax point for the supply.

These provisions can apply if the cash accounting scheme is being used. The VAT due being accounted for on the return for the period in which payment is received.

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