Specialist support with self assessment tax returns, VAT and Making Tax Digital, built around fee notes, clerks’ commission and chambers rent, for barristers at every stage of practice, UK-wide.
Being paid through chambers, with clerks’ commission and chambers rent deducted before the money reaches you, makes standard small-business accounting a poor fit for the Bar. We work with self-employed barristers from pupillage through tenancy to silk, reconciling your accounts against your actual fee notes and chambers statements, so your tax return and any lending applications reflect what you really earned.
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We prepare a summary set of trading accounts each year, reconciled against your fee notes and chambers statements rather than a simple bank feed, giving you a clear picture of your income after clerks’ commission and chambers rent.
We calculate your Self Assessment liability, advise on planning opportunities and file your return with HMRC well ahead of the 31 January deadline. Where a limited company is involved, we also prepare and file the corresponding corporation tax return.
We provide you with an easy system to record your income and expenses, so you can keep an eye on your earnings and profits throughout the year.
We advise on the right time to register for VAT as your practice grows, and on reclaiming VAT on chambers rent and contribution, robes, legal research and CPD, managing the entire quarterly VAT return process on your behalf.
Making Tax Digital for Income Tax requires mandated self-employed individuals to submit quarterly digital updates to HMRC. We help you get ready for digital record-keeping and handle the quarterly submissions once you’re within scope.
Where you employ a practice manager, PA or clerk of your own, we process payroll monthly, submit the required RTI reports to HMRC, and prepare year-end P60s.
We provide tax planning advice tailored to how your chambers and fee income actually work, and can register and advise on a limited company where it suits your circumstances, for example for direct access work.
From pupillage to silk, the way you’re paid and taxed at the Bar has its own quirks. Here is what matters most.
Since the 2024/25 tax year, cash basis accounting is the default method for most self-employed barristers preparing their Self Assessment accounts, with no turnover limit restricting who can use it (the previous £150,000 entry threshold was removed). Under cash basis, you record income when you actually receive it and expenses when you actually pay them, rather than when a fee note is raised or an invoice falls due, which suits the way barristers are paid through chambers and clerks. You can still elect to use traditional accruals accounting if it suits your circumstances better, and we advise on which basis works best for you.
The most common shock for newly self-employed barristers is the size of the first tax bill. Because your first year’s tax often is not due until 31 January following the end of that tax year, and HMRC then usually requires payments on account for the following year at the same time, you can end up paying a much larger sum than a single year’s tax in one go. We help pupils and junior tenants put aside the right amount from day one, so that first bill is planned for rather than a surprise.
Because chambers rent, contribution and clerks’ commission are usually deducted before fees reach you, and because payment from instructing solicitors or the Legal Aid Agency can take months to arrive after work is done, cash flow is a genuine practical issue at the Bar. If you are VAT registered, the VAT Cash Accounting Scheme can help: it lets you account for VAT when you are actually paid rather than when the fee note is raised, and is available if your expected taxable turnover for the next 12 months is £1.35 million or less. If a client or paying party simply never pays, VAT bad debt relief lets you reclaim the VAT you have already paid over to HMRC on that fee, once it has been outstanding for more than 6 months.
Sharing chambers with other barristers does not put you in a business partnership with them for tax purposes. Each barrister in a set is individually self-employed, holds their own practising certificate, and files their own personal Self Assessment return based on their own fee income; chambers rent and contribution is simply a shared-cost arrangement for premises, clerking and administration, not a profit share. This matters because it means your tax position is entirely your own, and the accounting only needs to reflect your individual fee income and expenses.
Taking Silk typically brings a significant change in fee levels and case mix, which is a good time to review your accounting and tax planning rather than simply carrying on as before. Higher fee income can bring you closer to, or over, the VAT registration threshold if you are not already registered, change how much you need to set aside for payments on account, and make pension contributions and other tax-efficient planning more valuable. We work with barristers through this transition, so the practical side of stepping up keeps pace with the change in practice.
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All fees are guide prices, excluding VAT. Your exact fee will depend on your specific circumstances. Fees can be paid monthly or annually.
Straightforward answers to the questions we’re asked most.
Your income arrives as fee notes, with clerks’ commission and chambers rent or contribution deducted before it reaches you. We reconcile your accounts against your actual fee notes and chambers statements, rather than a simple bank feed, so your trading accounts and tax return reflect what you really earned.
Common allowable expenses include chambers rent and contribution, clerks’ commission, robes, wig and gown costs, legal research subscriptions, professional body fees, CPD, professional indemnity insurance and travel between court and chambers. We review your specific circumstances to make sure nothing is missed.
You must register for VAT once your taxable turnover goes above £90,000 in a rolling 12 month period. You can also register voluntarily below that threshold. We monitor your income as your practice grows and advise you in good time before registration becomes compulsory.
Making Tax Digital for Income Tax is being phased in based on your gross income from self-employment and property. It became mandatory from 6 April 2026 for income over £50,000, and will extend to income over £30,000 from 6 April 2027 and income over £20,000 from 6 April 2028. We’ll confirm when you’re due to join and handle the quarterly submissions on your behalf.
Some barristers trade through a limited company alongside their traditional self-employed practice, for example for Direct or Public Access work. Whether it suits you depends on your income, your plans and how your chambers arrangement works. We can register a company on your behalf and advise on whether the structure is right for your circumstances.
Self-employed barristers pay tax through Self Assessment, with a balancing payment due by 31 January following the end of the tax year. Depending on your bill, you may also need to make payments on account by 31 January and 31 July towards the following year’s tax. We calculate these for you well ahead of each deadline.
Yes. We support barristers from day one of self-employed practice, including registering with HMRC for Self Assessment, setting up simple bookkeeping and advising on what to put aside for tax, so the accounting and tax side is in order from the start of your career.
Since the 2024/25 tax year, cash basis is the default method for most self-employed barristers, with no turnover limit restricting who can use it. It generally suits the way barristers are paid, recording income when you actually receive it rather than when a fee note is raised. You can elect to use traditional accruals accounting instead if it better reflects your circumstances, and we advise on which is right for you.
Yes, if you are VAT registered. The VAT Cash Accounting Scheme lets you account for VAT when you are actually paid, rather than when the fee note is raised, which suits barristers who often wait months between doing the work and chambers collecting the fee. It is available if your expected taxable turnover for the next 12 months is £1.35 million or less.
No. Sharing chambers is a cost-sharing arrangement for premises, clerking and administration, not a business partnership. Each barrister is individually self-employed, holds their own practising certificate, and is taxed on their own fee income through their own Self Assessment return.
No. While most clients prefer cloud software such as Xero, QuickBooks, Sage or FreeAgent, we understand not everyone wants to work in the cloud. If you'd rather not use cloud software for your bookkeeping, we also support off-cloud software such as VT Transaction+.
Tell us about your circumstances and we’ll come back to you with clear next steps, typically the same working day. Our support is available in person, by phone, email or a virtual video meeting, whichever suits you best.