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Meeting with HMRC Policy – Travel, Wholesalers & TOMS

By November 7, 2013January 9th, 2024Uncategorized|VAT news

Further to our news item “The CJEU case on the tour operators’ margin scheme” published on 14th October 2013 we are due to meet with the HMRC Policy Team who are responsible for Travel and Tourism on the 14th November 2013. The purpose of the meeting is to discuss the impact that the case will have on the UK travel industry with particular reference to how the inclusion of wholesalers in the Tour Operators Margin Scheme (‘TOMS’) will impact on the UK HMRC sanctioned Transport Company arrangement. We will also be raising the concerns that we have regarding the possibility of moving to a transaction by transaction calculation basis for those operating under the scheme.

We are currently collecting feedback from the industry and would welcome any comments or questions you may have so that we can feed these back to HMRC. If you would like to contribute or if you would like to discuss the impact of the case in more detail please do not hesitate to contact Martyne Pearson on 01962 737 951 or via email

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