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

The normal cancellation procedures apply when deregistering barristers or advocates. They 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.

Note, HMRC must have agreement to defer payment. See 5.1 of Barristers and advocates (VAT Notice 700/44).