Tell HMRC when you change company name and address

When a company changes its address, it becomes imperative to inform about the change to vital authorities and agencies related to the business. The two prime authorities are: HM Revenue and Customs (HMRC) and Companies House, and they need to be informed on time in order to avoid fines (which might be incurred). An individual must update the address with HMRC if he / she pays income tax through pay-as-you-earn (PAYE) and resides in the UK. Doing so will update the address for:

• State Pension
• Income Tax
• Tax credits and Child Benefit
• National Insurance (NI)

Once the change is updated, the concerned person will receive an email to either confirm the change of details or request for more information, for example, legal documents to support the change of address or name. If an individual is signing in for the first time, they will need:

• a Government Gateway account: this is generated when an individual uses the HMRC online services.
• a National Insurance number (a temporary reference number does not work).

Change of address or name

Inform HMRC about the change of address if an individual receives salary or pension through PAYE. The change will also be reflected if an individual submits a self assessment tax return. There are various ways to update the address if an individual:

• pays tax through Self Assessment only
• is leaving the UK to stay abroad
• already stays abroad

It is imperative to change the name if an individual is:

• registered for self assessment
• paid wages or pension through PAYE

HMRC change of address and personal details - Online

You can update HMRC about change of address & personal details such as Name, change of circumstance etc. online by signing in through Government Gateway or Personal Tax Account.

Telling HMRC about gender change yourself:

You can write to Special Section D to tell HMRC:

• about your legal gender change.
• about your name change only if you didn’t change gender legally.
• if you don’t want them to restrict your records.

Include your National Insurance number, and your original Gender Recognition Certificate if you’ve changed gender legally.

HMRC

Special Section D

Room BP9207

Benton Park View

Newcastle upon Tyne

NE98 1ZZ

For more info visit: https://www.gov.uk/tell-hmrc-change-of-details/gender-change

Telling HMRC about relationship or family changes

Tell HM Revenue and Customs (HMRC) if:

• you get married or form a civil partnership.
• you divorce, separate or stop living with your husband, wife or partner.

For more info: https://www.gov.uk/tell-hmrc-change-of-details/relationship-or-family-changes

Contacting HMRC regarding change of address or personal details

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. Below are the contact Numbers of all these departments:

Income Tax

Please have your National Insurance number with you when you phone.

Opening times:

Monday to Friday: 8AM to 6PM

Closed bank holidays, Easter Sunday, Christmas Day, Boxing Day and New Year’s Day.

Best time to call:

Phone lines are less busy before 10am, Monday to Friday and on Sundays.

Tax credits

Closed Easter Sunday, Christmas Day, Boxing Day and New Year’s Day.

Self Assessment

Please have your Unique Taxpayer Reference (UTR) with you when you phone.

Opening times:

Monday to Friday: 8AM to 6PM

Closed bank holidays, Easter Sunday, Christmas Day, Boxing Day and New Year’s Day.

National Insurance

Please have your National Insurance number with you when you phone.

Opening times:

Monday to Friday: 8AM to 6PM

Closed Sundays and bank holidays.

Child Benefit

Please have your National Insurance number or Child Benefit number with you when you call.

Opening times:

Monday to Friday: 8AM to 6PM

Closed Sundays, Christmas Day, Boxing Day, and New Year’s Day.

Find out about call charges

What happens next

HMRC will update your personal records for:

• Income Tax and National Insurance
• tax credits and benefits, including Child Benefit
• services, including the Pension Service

You’ll get an email to either:

• confirm your change of details
• ask for more information, for example legal documents for your name change

HMRC change of address or name for business

Who all need to be notified (for business)

While changing the address or name many different authorities / suppliers and clients need to be informed about the change. All these may not specifically relate to the business but if is vital to keep each of them informed about the change:

Financial institutions

• Pension providers
• Banks – all banks where an individual has accounts
• Credit card firms
• Loans companies

Services providers

• Accountants and tax advisers - We at dns accountants help our clients with this
• Insurance providers, for example employers, PI etc.
• Legal advisors, i.e. IR35 services, solicitors etc.
• Professional associations and institutions.

Customers and suppliers

• Employees – well informed newsletters should be circulated.
• Clients and other agencies.
• Telecommunication providers, i.e. mobile, network, security, broadband etc.
• IT Infrastructure providers, i.e. data centres, IT hosting / backup services.

As accountants of the company, dns accountants must be informed about the change in address or name so that we can update HMRC, Companies House, and company records in the software

Companies House

Updating the new registered office address with Companies House can be done either by completing offline forms or by updating the new records online. dns accountants will hand this for the clients; however the information below explains the steps.

Registered office address – Online

By using WebFiling on the Companies House website and logging with the registered email address and security code, an individual can enter the company registration number and verification code to access the company’s details. In case an individual forgets the authentication code, please remember that a new code, if requested from Companies House, will be sent by post. Therefore, it is very important the keep the authentication / verification code safe and handy.Also, it is advisable to keep the accountant informed about the authentication code. Once an individual has logged in, he / she can complete the online form ‘Change of Registered Office Address – AD01’. It is imperative to keep in mind that the registered office address must be a physical location for the purpose of delivery or inspection of official documents. It cannot be only a PO Box number unless it forms a part of the full address.

Registered office address – Offline

The above stated form AD01 – Change of Registered Office Address can be downloaded from the website and then can be completed, signed and posted to Companies House.

Company officer’s address

Online

In a similar way, the records for the directors and company secretary can be updated using the WebFiling service online. Here two forms need to be updated: Form CH01 – Change of Director’s details and Form CH03 – Change of secretary’s details. The address for directors must be their standard residential address; however this won’t be evident on the public record.

Offline

Similarly, both forms CH01 and CH03 can be downloaded from the website. These forms should have all the latest information and must be sent to Companies House.

HMRC

With there being multiple departments at HMRC, it becomes a little difficult and challenging to update the records at HMRC. This means that each taxation department needs to be informed separately and the options vary for each department. For example; for value added tax (VAT) one of the easiest ways to notify HMRC about the change of address is by using form VAT 484. Once records are updated with the department, an individual will receive a new VAT certificate.

• For Corporation Tax, an individual updates the registered office address at Companies House; the same information will be passed onto HMRC automatically. No additional action is required to notify HMRC.
• For PAYE (Employers), dns accountants will help update the PAYE records with HMRC online
• For self-assessment, (which is related to an individual while VAT and Corporation tax are related to a company), HMRC roll out the changes to various departments including:
  • Construction Industry Scheme
  • Tax credits
  • PAYE
  • Government Gateway
  • National Insurance (NI)
  • Student loan
  • Child Benefit
  • Child Trust Fund
  • Pensions service

Other updates

Change of name, address or photo on the photo-card driving licence

The fee depends on what specification is being changed and by which means. The following table will give some ideas.

Also See:Complete guide on Directors Loans Accounts

About the author

Sumit Agarwal
Sumit Agarwal (ACMA ACA India), the Managing partner of dns accountants is a highly respected accountant with expertise in helping owner-managed businesses.