Advising HMRC of change in circumstances

If your personal details or circumstances change, you may need to tell HMRC as this could affect your tax position or entitlement to certain benefits.

You should notify HMRC if you get married or form a civil partnership, or if you divorce, separate or stop living with your husband, wife or partner. You should report these changes as soon as possible, as failing to do so could result in you paying too much tax or receiving a tax bill at the end of the year. If you receive Child Benefit, you must also tell HMRC separately about changes to your relationship or family circumstances.

If your spouse or civil partner dies, you should contact HMRC to report the death and any changes to your income following their death. You should also tell HMRC if you move home so they can update your contact details. HMRC is usually informed automatically if you legally change gender by applying for a Gender Recognition Certificate.

You must also tell HMRC about certain changes to your taxable income. Your employer or pension provider will usually report changes to your employment income or pension, but you must tell HMRC about other changes, such as starting or stopping income from self-employment or property, receiving taxable benefits such as State Pension or Jobseeker’s Allowance, getting benefits from your job such as a company car, or receiving income above your Personal Allowance.

You must also report other changes, such as receiving lump sums from selling shares or property that is not your main home, and income from inherited property, money or shares.

If you make self-assessment payments on account and expect a significant decrease in income, you should tell HMRC as it may be possible to reduce your payments. Keeping HMRC updated helps ensure you pay the correct amount of tax and receive any benefits or allowances to which you are entitled.