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Professional Expenses Insurance

A free benefit to aid members if they are subject to a tax investigation by HM Revenue & Customs.

MU paying members have access to a tax investigation insurance benefit, for which no registration is required.

The scheme will cover:

  • Income Tax Full & Aspect Enquiries.
  • IR35 Disputes.
  • Employer Compliance Disputes.
  • VAT Disputes.
  • Employer Compliance visits.
  • VAT visits.
  • Real Time record reviews.
  • Business Inspections.
  • Written requests for information under S36 legislation.

Each claim is subject to an excess of £250.

Aspect enquiries are subject to a limit of indemnity of £2,750. All other claims have a limit of indemnity of £25,000. The policy will provide for an Abbey Tax Protection Consultant to represent members in the event of a claim being accepted under the insurance policy.

How to make a claim

Please be aware that MU members should notify Abbey Tax in writing as soon as they are aware of any event which may give rise to a claim and that the insurer’s consent is required before Professional Expenses are incurred.

Additional cover

Cover does not extend to include Limited Companies associated with the member. However, members can opt for additionalcover, for which the premium will be:

  • Turnover up to £100k: £60 + Insurance Premium Tax (IPT).
  • Turnover £100-250k: £75 + IPT.
  • Turnover £250-500k: £100 + IPT.
  • Turnover above £500k: POA.

To arrange additional cover, please telephone Abbey Tax on 0845 223 2727, quoting ‘MU’. The extent of the additional cover is as summarised below, plus Corporation Tax, Full and Aspect Enquiries.

Policy summary and key facts

This is a summary only. Full terms and conditions can be found in the Professional Expenses Insurance (PEI) Policy available from Abbey Tax Protection (ATP) upon request. The PEI is insured by Markel Insurance Company Limited and is arranged by ATP and Hencilla Canworth GI Ltd (HCL). The insurance is for the period 1 January to 31 December.

The Policyholder is the Musicians’ Union and all current fully paid up members. Members are responsible for notifying claims during the period of insurance. If a member believes that a claim should be made, they should telephone Abbey Tax on 0870 166 6271 or email

What is covered

  • Fee reimbursement of up to £25,000, subject to an excess of £250 for all claims, is provided in the event that one of the following HM Revenue & Customs (HMRC) investigations or disputes occurs in connection with a member’s activities as a musician trading as a sole trader or partnership.
  • Income Tax Self Assessment - Full Enquiry

    The trigger point is the issue of the S9A, S12AC TMA 70 Notice by the Inspector of Taxes and a request to examine all the business books and records used in the preparation of the Self Assessment Return.

  • Income Tax Self Assessment - Aspect Enquiry

    The trigger point is the issue of the S9A or S12AC TMA 70 Notice by the Inspector of Taxes where there is a request to examine just certain boxes on the Return, subject to an inner limit of indemnity of £2,750.

  • HMRC IR35 Enquiry

    Cover is also provided for HMRC IR35 Status disputes. However, there must be a written Contract for Services in respect of the liabilities which are being disputed. The Contract must have been strictly adhered to and there must be a reasonable prospect of successfully contesting the Revenue’s allegations.

  • Employer Compliance Dispute

    The cover is in respect of PAYE, P11D and NIC disputes and the trigger point is the issue of a letter, assessment or notice by HMRC, following an HMRC visit, where there is a prospect of reducing the alleged liabilities.

  • VAT Dispute

    The trigger point is the issue of a written decision or assessment by HMRC, following a control visit, where there is a prospect of reducing the alleged VAT liabilities.

  • Schedule 36 Enquiries

    The trigger point is a written request from HMRC to inspect assets, documents, records or business premises in accordance with Schedule 36 Finance Act 2008 in respect of Income Tax, PAYE, NIC, VAT & CGT. These enquiries are subject to an inner limit of indemnity of £2,750.