HMRC Brief 9 (2019): VAT Tour Operators Margin Scheme and retained payments and deposits

Released 06 September 2019

HMRC have published Brief 9 (2019) entitled VAT Tour Operators Margin Scheme and retained payments and deposits.

This Brief explains how businesses that have paid too much VAT from 1 March 2019, as a result of an error in VAT Notice 709/5 (Tour Operators Margin Scheme), can correct this.

View Brief 9 (2019).

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