VAT treatment of travel services in relation to the Tour Operators’ Margin Scheme
Call for evidence description
HM Revenue and Customs is reviewing the Tour Operators’ Margin Scheme (TOMS) and the wider VAT treatment of travel services. This call for evidence seeks views on whether the TOMS remains fit for purpose and should be retained, reformed, simplified, made optional, partially withdrawn or removed.
It also considers the VAT treatment of travel services supplied outside the TOMS, including packaged supplies, and options to ensure that overseas tour operators account for the appropriate UK VAT on services consumed in the UK.
The call for evidence is aimed at travel-service suppliers, overseas tour operators, wholesalers, advisers, representative bodies and consumers. Stakeholders are invited to comment on possible reforms, including changes to calculations, transitional arrangements and the treatment of supplies involving businesses that are not VAT registered.
The evidence received will inform future policy and legislative proposals designed to simplify VAT administration, promote fair taxation and reduce distortions in the VAT system.
Documents
Ways to respond
Email to:
Write to:
HMRC Indirect Tax
Area 2C-16/17
100 Parliament Street
Westminster
London
SW1A 2BQ