29 Jan

ABTA welcomes HMRC decision on Tour Operators' Margin Scheme

Carolyn Watson, ABTA’s Head of Finance, CRM & Corporate Services has today welcomed the decision by HMRC to maintain current rules on the operation of TOMS (Tour Operators' Margin Scheme) in the UK.

She said: “We welcome today’s decision by HMRC not to implement any immediate changes to TOMS in the UK. This is excellent news for many of our Members who might have faced very significant costs if they had been bound to implement the changes resulting from the ECJ rulings on Wholesale Travel arrangements and Global Margin calculations.

“It is also really positive that HMRC has taken on board the potential disruption to these operators of making changes which may yet be reversed or amended when the EU commission eventually review the scheme.

“ABTA will continue to work closely with HMRC and the EU as they look to review their position on how to apply and amend the scheme in the future.”


  • HMRC will be issuing a business briefing with details of this decision on Friday (31 Jan)
  • It is open for any business to operate TOMS in accordance with the Court’s decisions.  For example, it is possible that some tour operators may gain a benefit from including wholesale supplies within TOMS, in which case they may choose to do so if they wish.