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

Tour Operators' Margin Scheme (TOMS VAT)


My notes on TOMS:

Does TOMS apply to this transaction? See my flowchart


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

web site by : web design, worthing, sussex