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When are supplies covered by the TOMS?

The TOMS applies to supplies of what are known as ‘designated travel services’. HMRC sometimes also refers to these as ‘margin scheme supplies’.

A service is a designated travel service when it meets all of the following criteria:

1. •

   it is supplied by a tour operator

2. •

   the tour operator has a business establishment or a fixed establishment in the UK

3. •

   it is acquired by the tour operator for the purposes of its business (rather than being an ‘in-house’ supply)

4. •

   it is supplied without material alteration or further processing and for the benefit of a traveller

SI 1987/1806, Art 3; Notice 709/5, para 2.7

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