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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. A GUIDE TO THE TOUR OPERATORS MARGIN SCHEME FOR VAT. I am an independent accountant specialising in the Tour Operators’ Margin Scheme and am … Welcome to Pooley.co.uk. TOMS VAT Consultant. If you think that you are paying too much under the Tour Operators' Margin Scheme August 2013 VAT GUIDANCE In many circumstances, the use of TOMS is compulsory. It does not apply just to tour operators, but rather must be used by any VAT Tour Operators Margin Scheme . Posted by pdorrington PM | on Sat, 06/10/2012 - 21:42 2306 1 comment | report. More social links Twitter Facebook Linkedin Google+ What is the TOMS? The TOMS is a compulsory VAT accounting simplification measure for any supplier who buys in and resells certain (designated) travel services, as a Tour Operators Margin Scheme Mon 19 Nov 2012 06:06 PM Andrew Member PM.Dip 105 posts Travel Agent's Margin Scheme Introduction. This leaflet sets out the VAT treatment of services supplied under a special scheme referred to as the travel agent’s Excursions Package Travel Operator - TOMS scheme for VAT or not? Posted by luke.hector PM | on Tue, 06/07/2010 - 10:05 3939 2 comments | report ECTAA is the Group of national travel agents’ and tour operators’ associations within the EU. It actively cooperates with European Union institutions and