Contents
- 1. Overview
- 2. Introductions to TOMS
- 3. Supplies to businesses
- 4. Special rules
- 5. TOMS calculations
- 6. The year-end TOMS calculation, selling price and costs
- 7. Types of in-house supplies
- 8. Market Value calculation (annual adjustment)
- 9. Cost-based calculation (annual adjustment)
- 10. Accounting for VAT on the provisional value of Margin Scheme supplies
- 11. Simplified end-of-year calculation (annual adjustment)
- 12. Accounting for VAT on the provisional value of Margin Scheme supplies when the simplified calculation applies (all supplies standard-rated)
- 13. Tertiary Law
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
