How to Notify HMRC of a Change: 2026/27 Checklist

Updated for 2026/27. Tell HMRC promptly when a personal, employment, income or business change could affect tax, benefits or correspondence. Updating one government department does not always update every HMRC service, so use the route for the specific tax or payment.

Changes you should report

• Name, address, email or telephone details
• Marriage, civil partnership, separation or bereavement where relevant to a claim
• Starting, leaving or changing a job or pension
• A major change in estimated annual income
• Starting or stopping self-employment
• Company benefits starting, ending or changing
• Moving into or out of the UK
• Changes affecting Child Benefit or the High Income Child Benefit Charge
• Becoming responsible for VAT, PAYE, CIS or another business tax
• Changes to an authorised tax agent

Personal details

Use the Personal Tax Account or HMRC’s official contact route to update address and other supported details. A legal name change may require evidence. Keep your National Insurance number and UTR secure, but do not include unnecessary sensitive information in ordinary email.

Jobs and pensions

Employers report starts, leaving dates, pay and tax through PAYE, but records can be late or wrong. Check the Personal Tax Account after starting or leaving. Update estimated income and tell HMRC if an old employment remains active, the main job is misidentified or allowances are allocated incorrectly.

Company benefits

Report when a company car, medical insurance or another taxable benefit starts or ends if the PAYE record does not update promptly. An outdated benefit estimate can distort the tax code for months. The employer also has its own reporting duties.

Starting self-employment

Register for Self Assessment where required. If gross trading income exceeds the £1,000 trading allowance and no exclusion or alternative applies, you may need to notify HMRC. For the tax year ending 5 April 2027, the usual registration deadline is 5 October 2027.

Stopping self-employment

Tell HMRC the cessation date, submit any required final return, deal with payments on account and retain records. Closing a business does not automatically cancel VAT, PAYE, CIS or company registrations; each must be handled separately.

Changes in income

Update PAYE income estimates when bonuses, reduced hours, multiple jobs, pension withdrawals, savings, dividends or rent change materially. High earners should consider the Personal Allowance taper above £100,000 and the High Income Child Benefit Charge. A code update is an estimate, not a substitute for Self Assessment where a return is required.

Marriage and civil partnership

Marriage does not generally combine two people’s income for Income Tax. Report relevant changes for Marriage Allowance, Married Couple’s Allowance or claims affected by household status. Separation can change eligibility and effective dates.

Child Benefit

Tell the Child Benefit Office about relevant household and child changes using its official service. Separately check whether the higher-income partner must pay the High Income Child Benefit Charge. Stopping the payment and ending entitlement are not the same decision, because entitlement can protect National Insurance credits.

Moving abroad or returning to the UK

Residence affects the scope of UK tax, but departure does not automatically end UK liabilities. Form P85, Self Assessment and split-year or foreign income claims may be relevant. Returning residents should update address, employment and overseas-income details. Keep travel and home records for the Statutory Residence Test.

Bereavement

Use the Tell Us Once service where available, but check the deceased person’s tax, Self Assessment, business and estate obligations separately. Personal representatives may need to submit information and deal with repayments or liabilities.

Business tax changes

Update HMRC if the legal entity, business address, accounting date, partners, nominated partner, VAT details, PAYE scheme or trading status changes. Companies House filings do not automatically update every HMRC record. A sole trade cannot simply reuse a company’s or partnership’s tax references.

How to make the update

1. Identify the affected tax or benefit service.
2. Use the official GOV.UK online account where available.
3. Provide the effective date and accurate estimate.
4. Save the submission confirmation or call reference.
5. Check the amended tax code, statement or registration.
6. Correct related services separately.

What if the change is late?

Report it as soon as possible. Late notification can lead to interest, penalties, overpayments or missed refunds. If income was omitted from an earlier return, amend it within the permitted window or use the correct voluntary-disclosure route.

Avoiding HMRC scams

Do not follow an unsolicited link asking for bank details, passwords or urgent payment. Go directly to GOV.UK or your saved Personal Tax Account bookmark. HMRC does not demand payment in gift cards or transfer to a personal bank account.

Example

Ravi leaves Job A in May 2026 and starts Job B, but Job A remains open in HMRC’s record. His allowance stays with the old source and Job B uses BR. Ravi updates the leaving information, checks the revised code and confirms the next payslip uses it.

Use HMRC’s official service to report a change of details and check current-year Income Tax. Our wrong tax-code guide covers payroll corrections.

Frequently asked questions

Does my employer tell HMRC I changed address?

Payroll information may include details, but update your personal HMRC record directly rather than relying on the employer.

Does Companies House update HMRC?

Not for every tax record or change. Complete the relevant HMRC update separately.

Can my accountant update everything?

An authorised agent can handle supported taxes, but some personal services require you to act and you remain responsible for accuracy.

This guide is general information. The correct route depends on the tax, benefit and legal entity.