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Tell HMRC about Business Changes

It is not uncommon for a company to change its name, legal structure, or activity. Check how and when to notify HMRC about a change to your business name, address, or other details.

HMRC Change Business Address or Name

Changing your name or personal address, or the trading name or address of your business, means you must tell HM Revenue and Customs. You must also update your registration details for taxes and schemes, such as:

  • Corporation Tax
  • PAYE for employers
  • Self Assessment
  • The Construction Industry Scheme (CIS)
  • VAT (tell HMRC of changes within thirty days)

Note: You would need to tell Companies House about changes to Corporation Tax details before informing HMRC about business changes.

You can sign in to your Government Gateway to tell HMRC about changes to your business. The system allows you to change a correspondence address and payroll details (as an employer) for almost all services (but not CIS).

Construction Industry Scheme (CIS)

There is a different way of telling HMRC about a change to your business if you are a contractor or subcontractor working under the CIS scheme. A different section explains:

Other Methods to Update Business Details

A self-employed worker, or anyone in a business partnership, can write to the address on recent correspondence sent by HMRC. Otherwise, you can contact the Income Tax helpline (i.e. call Income Tax: General enquiries).

You can write to your Corporation Tax Office to change your details. The address should be on letters from HMRC or you can call the Corporation Tax helpline for general enquiries.

Contact the HM Revenue and Customs employer helpline (i.e. Employers: General enquiries) to make changes on PAYE. Otherwise, you can write to the National Insurance Contributions and Employers Office.

National Insurance Contributions and Employers Office
HM Revenue and Customs

Note: There are different ways to tell HMRC about a change to your personal details, such as for Child Benefit, Income Tax, National Insurance, student loans, and tax credits.

Reporting a Change of Business Status

Certain other things can change to your business (e.g. its legal structure or trading activity). In this case, telling HM Revenue and Customs (HMRC) is a statutory responsibility.

Changes in Business Legal Structure

You must notify HMRC if you want to change the legal structure of your business. They would need to know if you want to set up a business partnership or form a private limited company.

Of course, you would need to register under the new business structure as well. But, you would also need to tell HM Revenue and Customs any time you stop being self-employed or you are closing down a limited company.

There is a set process to close a business partnership The ‘nominated’ partner would need to report the closure on the final partnership tax return.

Changes to a Business Partnership

There is no need to inform HMRC if a partner joins or leaves unless it is a VAT-registered partnership. Even so, the partners would still need to send a Self Assessment tax return for the year in which they leave.

To avoid a fine, you must tell HMRC if a partner joins or leaves within thirty (30) days if yours is a VAT-registered partnership. Use Form VAT2 to provide details of partners when registering a partnership for VAT.

If a Business Partner Dies (or made bankrupt)

If there are only two (2) partners, and one partner dies, the partnership would get dissolved as an automatic process. As the remaining partner, you would need to register for and file your Self Assessment tax return as a sole trader.

Note: In most cases, a partnership with more than two partners would also be dissolved. An exception may apply if the business partners had already agreed otherwise.

The partnership would need to nominate another partner if it was the nominated partner that died. In this case, you must tell HMRC without delay (i.e. through Self Assessment: General enquiries).

Failing to do so means HMRC will make the nomination and inform the partnership in writing. The new nominated partner must then complete any outstanding tax returns for the partnership.

Start Employing Staff

You would need to register as an employer when you start employing staff for the first time or you start using a subcontractor.

Changes for VAT Registration

Some types of business changes can affect the status of your VAT registration. Thus, you may need to register for VAT if the changes you are reporting relate to business:

  • Activity
  • Membership of a VAT group
  • Turnover

Note: You must notify HM Revenue and Customs about any changes to VAT details within thirty (30) days and fourteen (14) days of notice for changes to bank details

Changes for Importers and Exporters

The process differs if you import or export outside the EU and have an EORI number. In this case, you must tell the Economic Operator Registration and Identification (EORI) team if:

  • You register (or deregister) as a VAT trader.
  • Your VAT details change (e.g. the company name, address or VAT number).

Appointing a Tax Agent

If someone else handles your tax affairs you must tell HM Revenue and Customs. They will need to know if you intend to appoint someone to deal with HMRC on your behalf for taxation or Value Added Tax.

Closing or Selling the Business

You must tell HM Revenue and Customs (HMRC) about changes to your business if you are:

How and When to Tell HMRC About a Change to Your Business in UK

There is a different way of telling HMRC about