By agreement between the Law Society and HMRC oath fees retained personally by assistant solicitors are not subject to VAT unless the solicitor is:
- registered or liable to register for VAT as a result of the aggregate of taxable supplies made to the solicitor’s own account, or
- required to account to the solicitor’s firm for oath fees received, in which case the fees should be dealt with as part of the firm’s taxable turnover
If VAT is liable to be paid the fees are inclusive of VAT, therefore the fee charged to the deponent remains the same.
For further information, see the Law Society's publication Execution of Documents (3rd edition) which is available to purchase from the online bookshop or call the Practice Advice Service on 020 7320 5675 or email firstname.lastname@example.org.
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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