HMRC Notice 709/5 updated
Released 06 September 2019
HMRC have published an updated version of Notice 709/5, which concerns the Tour Operators Margin Scheme for VAT.
In particular, the guidance on how to work out the selling price of Tour Operators Margin Scheme supplies has been updated with information about what the selling price should and should not include (paragraph 6.1).
View Notice 709/5.