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 Notice 700/62/2003 on self-billing
- HMRC notes on ESLs in general from 2009
- HMRC notes on 2010 changes to TOMS: Brief 27/09
- HMRC notes on transitional provisions on 2010 TOMS changes: Brief 74/09
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
