The package
VAT returns are in sterling. Convert foreign-currency amounts before filing.
The total package price, including any VAT.
Bought-in travel (margin scheme supplies)

Hotels, flights, transfers, excursions and guides you buy in and resell unchanged for the traveller. Enter what you paid, including any VAT — it can’t be reclaimed under TOMS.

Its share of the margin is standard-rated.
Its share of the margin is zero-rated.
Your own services (in-house supplies)
E.g. your own coach or staff guide. Exclude VAT you can reclaim. Leave at 0 if none.
Taxed under the normal VAT rules, not TOMS. Check the liability of your own supply.
VAT rate
Current UK standard rate: 20%. VAT fraction 20/120 = 1/6.

Estimated VAT on this package

£66.67

That’s 0.56% of the selling price, leaving £1,933.33 of margin.

Margin (incl. VAT)
£2,000.00
Margin %
16.7%
Selling price£12,000.00
Less direct costs-£10,000.00
Total margin£2,000.00
UK margin standard-rated, shared by cost£400.00
Non-UK margin zero-rated£1,600.00
VAT on UK margin × VAT fraction 1/6£66.67
Total VAT£66.67
Margin after VAT£1,933.33

Per-package estimate using HMRC’s cost-based method. Your actual liability comes from the provisional and annual calculations across all your packages.

UK TOMS VAT Calculator — free from Luxury Travel Tools by Global Lux Agency. Estimates only; see the full page for sources.