Do I keep the fees?

Do I keep the fees?

The function of a commissioner for oaths is a personal one. Therefore, the money belongs to you. However, there are firms, which have a policy to keep the funds, presumably because they are usually received in the course of your employment.

If you do retain the fees, they are taxable income, and should be accounted for in the appropriate manner. If you are VAT registered, the fees include VAT.

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