Tell HMRC about a change to your business

Change of name or address

1. Change of name or address

You must tell HM Revenue and Customs (HMRC) if you change your name, business name or your personal or trading address.

There are different ways of telling HMRC about changes to your personal details for Income Tax, National Insurance, student loans, tax credits and Child Benefit.

Make sure you’ve updated your details for all of the taxes and schemes you’re registered for, including:

  • Corporation Tax
  • Self Assessment
  • PAYE for employers
  • VAT (you must tell HMRC of changes within 30 days)
  • the Construction Industry Scheme (CIS)

Log in to your HMRC online account to tell HMRC about changes to your business, including your correspondence address and payroll details if you’re an employer. You can do this for all services apart from CIS.

You need to tell Companies House about changes to your Corporation Tax details before you tell HMRC.

Construction Industry Scheme (CIS)

You need to tell HMRC separately about any changes to your business if you’re a contractor or subcontractor under CIS.

Other ways to update your details

If you’re self-employed or in a partnership, you can write to the address on the most recent correspondence you have from HMRC, or call the Income Tax helpline.

For Corporation Tax, you can write to your Corporation Tax Office. Check recent tax forms or letters from HMRC for the address of your tax office or call the Corporation Tax helpline.

For PAYE, you can contact the HMRC employer helpline, or write to the National Insurance Contributions and Employers Office.

National Insurance Contributions and Employers Office
HM Revenue and Customs

Change to your business

2. Change to your business

You must tell HM Revenue and Customs (HMRC) if certain things about your business change.

You must tell HMRC if you decide to change the legal structure of your business, eg if you become a limited company or set up a partnership.

What you’ll need to do depends on how your business is currently set up and what changes you’re going to make.

Changes to a partnership

If your partnership is VAT-registered you must tell HMRC within 30 days if a partner joins, leaves, dies or is made bankrupt.

If the partnership isn’t VAT-registered, you don’t need to tell HMRC – but you’ll need to include the new details on your partnership tax returns.

Employing staff

You must register as an employer when you start employing staff or using subcontractors.

Changes for VAT

Certain things may affect your VAT registration or mean you have to register for VAT, like changes to your:

  • turnover
  • main business activity
  • membership of a VAT group

You must tell HMRC about any changes within 30 days.

Changes to your bank details

You must give HMRC 14 days’ notice if your bank details change.

Changes for importers and exporters

If you import or export outside the EU and have an EORI number, you must tell the EORI team if:

  • you register (or deregister) as a VAT trader
  • your VAT details change (for example your company name, address or VAT number)

Appointing someone to handle your tax affairs

You must tell HMRC if you want to authorise someone to look after your tax affairs or VAT.

Closing or selling your business

You must tell HMRC if you decide to stop being self employed, close down or sell your business.

Last updated: 25 October 2016

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