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<p>HMRC met with representatives of UK tour operators to discuss the proposed continuation
of the Tour Operators Margin Scheme in the event of the UK leaving the EU without
a deal. The risk that UK tour operators may be required to register in EU member states
was discussed.</p><p> </p><p>The future treatment of UK tour operators in the EU is
a matter for member states. However, HMRC is not aware of any member state that currently
requires non-EU based tour operators to register for VAT.</p><p> </p><p>HMRC is unable
to advise on tax administration in other countries, including the EU. The EU Commission
website contains contact details for member state tax administrations along with information
about how VAT operates in each member state.</p>
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