Policy paper
Revenue and Customs Brief 5 (2024): Tour Operators바카라 사이트™ Margin Scheme for business to business (B2B) wholesale supplies
This brief explains that businesses can choose if they want to apply the Tour Operator바카라 사이트™s Margin Scheme (TOMS) to business to business wholesale supplies.
Documents
Details
This brief sets out a technical change to the VAT treatment of business to business (B2B) wholesale supplies in relation to the Tour Operators바카라 사이트™ Margin scheme (TOMS).
Our policy that businesses have a choice whether to apply the TOMS to these supplies remains unchanged.
Updates to this page
Published 18 April 2024