In brief

Part surrenders

A consultation on possible options to amend the current tax rules for part surrenders and part assignments of life insurance policies has been published by HMRC. Responses should be emailed by 13 July 2016. 

Musicians

HMRC’s list of payees for vendors who wish to pay non-UK resident classical music artistes without deduction of tax has been updated to include the English Touring Opera. The list of approved promoters agents and merchandisers in the middleman scheme for non-resident rock and pop entertainers has also been updated.

VAT

VAT Notice 700/11: Cancelling Your Registration has been updated. It cancels and replaces the October 2015 edition. Details of any changes to the previous version can be found in paragraph 1.2.

Employer guide

A new pdf version of booklet 490 Employee Travel: A tax and...