For an employed barrister: if you have no equivalent UK income statement, then you should use the earnings in the currency translated into sterling at the exchange rate on 31 March 2025.
For a self-employed barrister: You must use the total fees you received (your Gross Fee Income) from practice at the Bar (without VAT) during the last calendar year, 1 January 2025 to 31 December 2025. You should use the same conversion you would normally give to HMRC.
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