T : 01603 662277 | F : 01603 618051 | E : martin@pooley.co.uk
Tour Operators' Margin Scheme Consultant (TOMS VAT)
 
 


Site Links

My notes on TOMS:

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

 

Martin Pooley

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


Martin Pooley, TOMS VAT Consultant, 91 Church Lane, Norwich NR4 6NY

Tel : 01603 662277 | Fax : 01603 618051 | Email : martin@pooley.co.uk
 

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