FWIW I don't think you can charge VAT on a SAR fee.
(a) The fee is prescribed by law as not more than £10, isn't it?
So if there is a VAT element, the fee you charge must be
deemed to include VAT.
(b) But I don't think VAT is chargeable because there is no
value added to anything (as with business rates, Council Tax or
Income Tax).
Don't take my word for it, though. Ask your accountants.
Mark Harris
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* Mark Harris MA ACIS ACMI
* Finance & Accounting Division, University of London,
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