VAT Notice 709/5: tour operators margin scheme

This notice explains how you must account for VAT if you buy-in and re-sell travel facilities as a principal or undisclosed agent.



This notice cancels and replaces Notice 709/5 (August 2004). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

Published 14 December 2009
Last updated 22 February 2016 + show all updates
  1. Sections 9 and 10 of this notice have been updated.
  2. First published.