Which is the correct procedure? You require reimbursement from a client account for disbursements you have paid on behalf of your client.
A. Raise a disbursement only invoice and send to the client requesting authorization B. Simply transfer the amount from client account without seeking authorization C. Raise a disbursement only invoice and then transfer the amount from client account without seeking approval from your client D. Simply write to your client seeking approval for the transfer
Simply transfer the amount from client account without seeking authorisation-vat guide notice 700/18 5.6no. you may not issue a credit note simply because your customer has not paid you for your supply. you may only issue a credit note where there is a genuine mistake or overcharge or an agreed reduction in the value of your supply.rule 19 note (ii)o money received for paid disbursements is office money.rule 22 note (i)disbursements to be paid direct from a client account, or already paid out of the solicitors own money, can be withdrawn under rule 22(1)(b) or (c) (or rule 22(2)(b) or (c)) in advance of preparing a bill of costs. money to be withdrawn from a client account for the payment of costs (fees and disbursements) under rule 19(2) and (3) becomes office money and is dealt with under rule 22(3)(b).