Commentary

RCB/62/07 Commission earned by sub-agents in the travel industry

Part V16 Forms and other HMRC material

RCB/62/07 Commission earned by sub-agents in the travel industry

RCB/62/07 Commission earned by sub-agents in the travel industry

Revenue & Customs Brief, Issue 62. 9 October 2007

This Revenue & Customs Brief sets out a change in our interpretation of how VAT law applies to the treatment of commission earned by sub-agents in the travel industry.

Paragraph 2.6 of Public Notice 709/6 “Travel agents and tour operators” (Part V8) states:

“If you are acting as a sub-agent (that is an intermediary acting or another intermediary), then your services, which are supplied in the Uk, are standard-rated.”

There is no change if sub-agents provide services which faciliate the making of supplies, such as a

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