Travel VAT & TOMS Specialists at MHA

MHA is proud to offer trusted VAT expertise through a dedicated specialist team focused on Travel VAT and the Tour Operators' Margin Scheme (TOMS). If your business operates in the travel sector, you're in the right place.

Our aim is to provide expert advice, tailored solutions, and dependable support to help your business navigate the complexities of Travel VAT and TOMS smoothly and efficiently.

For many years, Martin Pooley was recognised as a leading specialist in TOMS and Travel VAT. Prior to his retirement, he worked closely with our firm to ensure a seamless transition of his clients and the continuation of the high professional standards he established. Today, these services are delivered by our team at MHA, led by Sue Rathmell, Jasmine Martin and Aaron Norman, maintaining the same specialised focus and commitment to excellence.

About MHA

MHA is a leading UK accountancy firm providing audit, accountancy and tax services to businesses across a wide range of sectors, including travel and tourism, and is the UK member firm of Baker Tilly International. Our travel and tourism team extends beyond VAT, offering broader support across audit, accounts and general financial advisory services. MHA | Travel & Tourism

What We Do

Specialist VAT support designed specifically for the travel sector.

Travel VAT Advisory

Comprehensive support tailored to the unique VAT challenges faced by travel businesses.

Tour Operators' Margin Scheme (TOMS)

Guidance and compliance assistance to ensure correct application of TOMS, including preparation and review of calculations and VAT returns, as well as offering an annual retainer service to prepare year-end TOMS calculations and provide ongoing support for TOMS queries throughout the year.

VAT Health Checks

In-depth reviews of VAT processes to identify risks, savings opportunities and ensure compliance.

Training & Workshops

Practical sessions designed to keep your team confident and compliant with the latest VAT regulations.

Dispute Resolution & HMRC Liaison

Expert representation and advice to manage disputes or investigations with confidence.

Error Corrections

Support correcting past VAT returns, managing disclosures and minimising penalties, as well as assisting with the preparation and submission of claims to HMRC for overpaid VAT.

Contracts & Terms Review

VAT-focused review of contracts to clarify agent vs principal status, customer perception and commercial reality — ensuring accurate VAT positioning.

How we can support your business

Free 30-minute consultation to discuss your TOMS VAT position and explore how we can support your business.

Contact Us Today!

Speak to Our Specialists

To discuss how we can help, contact:

Or call us on 0333 010 0221

Who We Help & Our Credentials

We provide specialist VAT support tailored to the needs of businesses in the travel sector.

Advising over 50 clients annually in TOMS and travel VAT.
Supporting businesses from large tour operators (turnovers up to £1bn) to smaller businesses.
Extensive experience with coach operators and complex in-house supplies.
Supporting summer school programmes, including EFL and school trip providers.
Assisting event organisers providing accommodation and transport services alongside events.
Expertise in wholesale travel industry transactions.
Active members of travel VAT groups within the UK and EU.
UK member of Baker Tilly global network, enabling cross-border tax collaboration.
Significant experience supporting golf tour operators, including the complex VAT treatment of TOMS supplies, single supply arrangements and wholesale transactions with differing VAT liabilities.

Meet Our Specialist VAT Team

Our highly experienced Travel VAT team combines deep technical knowledge with real-world insight, ensuring you receive practical, reliable guidance every step of the way.

Sue Rathmell

Sue Rathmell

VAT & Indirect Tax Partner, CTA

Sue is an Indirect Tax specialist with more than 30 years' experience of VAT, Insurance Premium Tax, excise and customs duties. She joined MHA in April 2017 and heads up Indirect Tax services in Kent.

Previously Indirect Tax Manager at Saga plc and earlier with a Big 4 firm and HMRC, Sue is a Chartered Tax Adviser and Travel VAT specialist, helping tour operators understand TOMS and VAT calculations.

Outside the office, Sue enjoys travelling, particularly island hopping in Greece in search of the perfect beach and taverna.

Jasmine Martin

Jasmine Martin

VAT Assistant Manager, CTA

Jasmine became a Chartered Tax Adviser in 2024 and has spent the last four years focusing on Travel VAT and TOMS, primarily assisting clients with TOMS calculations and complex VAT issues.

She values building strong client relationships and sees her work as more than just numbers — focusing on delivering meaningful, practical support.

Aaron Norman

Aaron Norman

VAT Assistant Manager, CTA

Aaron is a Chartered Tax Adviser with experience across a wide range of industries. He joined MHA in 2022 and is part of the Indirect Tax team in the Kent Gatwick region. He has won CIOT and ATT awards for achieving the highest marks in the VAT and Advanced Technical Indirect Taxation examinations.

Aaron is known for his detailed and analytical approach to complex VAT and systems-based issues, helping clients break down and understand their VAT affairs.

Upcoming Training Sessions

Stay ahead of the curve with our expert-led training programs designed specifically for businesses in the travel industry.