HM Revenue & Customs

Self Employed short 05 - Practising barrister (or advocate in Scotland)

The final tax year that special arrangements were in place for barristers was 2019 to 2020. For 2020 to 2021, all barristers should be using either traditional accounting or cash basis, any positive transitional adjustments should be put in the 'Adjustment for change of accounting practice' box.

Select this check box if you are a practising barrister (or advocate in Scotland).