There are no rules or specific guidance on this.
It’s a matter for the partners of the firm to decide and for you to negotiate, if you can.
There’s limited information about VAT payable on such fees.
If the oath fees are retained by you personally, they’re not subject to VAT unless you’re registered or liable to register for VAT as a result of the aggregate of your personal taxable supplies.
If you’re required to account to your firm for oath fees received, then these fees should be dealt with as part of the firm’s taxable turnover.
For more information on oaths, see Execution of Documents (3rd edition) or contact the Practice Advice Service.
Disclaimer: 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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