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What is the TOMS?

The TOMS is a mandatory VAT accounting scheme which is used by businesses based in the UK which buy in and resell travel-related services such as:

1. •

   accommodation

2. •

   passenger transport

3. •

   car hire

4. •

   trips

5. •

   excursions

6. •

   services of tour guides

SI 1987/1806; Notice 709/5, para 2.9

These kinds of service are sometimes referred as ‘designated travel services’ or ‘margin scheme supplies’.

The UK TOMS is based upon a European-wide scheme of which the UK was a part whilst it was an EU member state. At its origin, the scheme was designed to prevent many travel businesses being required to register across multiple EU member states, although since Brexit UK tour operators need to consider whether they have local VAT registration and