Should I charge VAT on a medico-legal report from a non-VAT registered expert?

I’m acting in a personal injury claim. The orthopaedic consultant instructed to produce a medico-legal report has not charged VAT on their fee note. Am I required to charge VAT on this expense in my client invoice?


Where you receive a fee for a medico-legal report from a non-VAT registered medical expert, the decision in Barratt Gogh & Tomlinson v the Commissioners for HM Revenue & Customs (decision 20 January 2011) confirms that you may treat these fees as disbursements for VAT purposes.

This means that you do not have to charge VAT on these fees when you invoice your client.

For further information, see our guidance on VAT treatment of disbursements and expenses.


While every effort has been made to ensure the accuracy of the information in this article, it does not constitute legal advice and cannot be relied upon as such. The Law Society does not accept any responsibility for liabilities arising as a result of reliance upon the information given.

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