VATDREG08500 - Cancellation in particular cases: barristers or advocates who cease to practise

»Ê¹ÚÌåÓýapp normal cancellation procedures apply when deregistering barristers or advocates. »Ê¹ÚÌåÓýappy must notify us in writing of their intention to deregister within 30 days of ceasing to practise. If they have any outstanding professional fees, they should enclose a letter with Form VAT 7 stating whether:

  • they intend to pay the VAT due on the fees straight away, or
  • they wish to defer payment.