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How to apply Tour operators margin scheme


We have recently become VAT registered. One of our activities is to supply Yoga Holidays in the UK, France and Morocco.

In all instances, we do not supply travel. We only supply the accommodation (which is a hotel that we rent from a thirdparty) and the teaching of Yoga classes (either in-house or via a thirdparty)

We are trying to get to grips with TOMs and would be very grateful if anyone can offer some words of wisdom.

We can see the TOMs probably applies to the EU (including UK) supplies. However, does Morocco fall outside the TOMs?

Pouring over Notice 709/5, it talks about "I have an establishment in..." - but what does establishment really mean?

Any advice is very grateful...


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In the same way that the standard AWeb answer to 'what payroll software should I use?' is MoneySoft, the answer to anything regarding the nightmarish TOMScheme is 'Ask Martin Pooley'.

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Don't even bother with any other reference.

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