There is the Tour Operators Marginal Scheme "TOMS" which you have to be careful of. The rules are not easy but as a broker unless a true disclosed agent and even then there are still issues if a flight starts and ends anywhere in Europe you have to pay basically VAT on your fee you have added on. It does not matter about the VAT status of the charter of the aircraft as that is zero rated anyway most of the time unless VLJ in Uk or helicopter. So if you add on £2000 to a charter you have to account for £400 to HMRC. If you do a multi leg flight for a client and 2 of the legs are in Europe and the third leg lands outside Europe you have to calculate the fee for the first 2 legs and pay the VAT on that. HMRC can go back 4 years on accounts also. Definitely worth covering this point as could be expensive however not sure what will happen after Brexit hopefully it will disappear .