T : 01603 662277 | F : 01603 618051 | E : martin@pooley.co.uk

Tour Operators' Margin Scheme (TOMS VAT)

Links

My notes on TOMS:

Does TOMS apply to this transaction? See my flowchart

OTHER IN DATE ORDER

The following three information sheets are no longer on the HMRC website but copies are available from me on request:

  • HMRC Information Sheet 03/96 on TOMS and the airline charter option
  • HMRC Information Sheet 04/96 on TOMS and the agency option
  • HMRC Information Seet 01/97 on TOMS and the transport company scheme

Martin Pooley
Martin Pooley is a member of the Institute of Chartered Accountants
ABTA Industry Travel Partner
AITO Business Partner

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