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How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.

• Updated: 18 April 2024

How VAT affects travel agents and tour operators.

• Updated: 31 December 2020

This order ensures that customers are aware of who owns the travel agent or tour operator they are dealing with.

• Updated: 9 October 2000

This order prevents resale price maintenance in the sale of foreign package holidays.

• Updated: 17 October 1987

Advice for tour operators that applies to package travel and holidays which fall within the Package Travel, Package Holidays and Package Tours…

• Updated: 26 January 2012

European Court of Justice decision on Tour Operator Margin Schemes (TOMS) and how this affects UK tour operators and businesses supplying travel services.

• Updated: 31 January 2014

FCDO travel advice for Western Sahara. Includes safety and security, insurance, entry requirements and legal differences.

• Updated: 10 June 2024

What UK bus and coach operators need to do to provide services, tours, holidays and trips into the EU and other countries.

• Updated: 9 April 2025

FCDO travel advice for Honduras. Includes safety and security, insurance, entry requirements and legal differences.

• Updated: 20 May 2025

An overview of the process for registering and operating local bus services in England and Wales

• Updated: 12 March 2025