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My notes on TOMS:

• Toms notes (Microsoft Word)
• Toms notes (Microsoft Excel)

Does TOMS apply to this transaction? See my flowchart

HMRC Notice 709/5/2009 on the Tour Operators’ Margin Scheme

The VAT (Tour Operators) Order (SI 1987/1806)

Articles 306-310 of the Principal VAT Directive Dir 2006/112

OTHER IN DATE ORDER

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 Sheet 01/97 on TOMS and the transport company scheme

HMRC Notice 700/62/2003 on self-billing

HMRC notes on ESLs in general from 2009

HMRC guidance on 2010 changes to ESLs: BN 76

HMRC notes on 2010 changes to TOMS: Brief 27/09

HMRC notes on transitional provisions on 2010 TOMS changes: Brief 74/09