Tax for Barristers
Written and reviewed by the Legal Accountants editorial team. Last reviewed 28 July 2026.
A self-employed barrister is taxed as a sole trader, but with quirks the rest of the self-employed world does not meet: fees that take an age to come in, chambers expenses, and a set of rules around the cash basis that changed recently in the Bar's favour.
This is how a barrister's tax works now: the cash basis, the aged-debt problem it helps with, the expenses you can claim, and what the first years look like.
The Cash Basis, Now the Default
From 6 April 2024 the cash basis became the default way of working out self-employed profits, and the previous £150,000 entry threshold was removed. In practice that means a barrister is taxed on fees actually received in the year, not on fees billed or earned, unless they opt out onto the accruals basis.
For the Bar this matters more than for almost anyone, because barrister fees are notoriously slow to arrive. The cash basis means you are not taxed on a fee note that has been outstanding for a year. It is not automatically the right choice in every case, but it is now the starting point, and moving between bases needs thought rather than a default.
Aged Debt and Slow Fees
The classic barrister problem is being taxed on income not yet in the bank. Under the old accruals default, a barrister could face tax on fees that solicitors had not paid, sometimes for years. The move to the cash basis largely answers that, taxing the fee when it arrives rather than when it is earned.
Where a barrister remains on, or opts back to, the accruals basis, aged and irrecoverable fee debt has to be handled properly so relief is taken when a fee genuinely will not be paid. Getting that right is part of the value of an accountant who acts for the Bar rather than a generalist.
What You Can Claim
The everyday costs of practice: chambers rent and expenses, clerks' fees, your practising certificate and professional subscriptions, robes and specific court wear, travel to court, legal research, IT and a proportion of a home office. Ordinary clothing is not allowable, on the same duality-of-purpose principle that applies to any trade.
Expenses reduce the profit you are taxed on, so keeping them properly is the biggest lever on the bill. We make sure the claim is complete and defensible rather than either over-reaching or, as is more common at the Bar, leaving legitimate costs unclaimed.
The First Years at the Bar
Starting out brings pupillage income, the shift to receipts, and the interaction with basis period reform and, before long, Making Tax Digital. The early years are exactly when good habits, and the right basis choice, pay off for the rest of a practice.
We set junior barristers up properly from the first year: registered, on the right basis, with clean records and the tax set aside, so the first big payment on account is not a shock. To get started, tell us where you are at the Bar.