RCB/62/07 Commission earned by sub-agents in the travel industryRevenue & Customs Brief, Issue 62. 9 October 2007This 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
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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