Tell HM Revenue and Customs about a change of income or circumstance
A change to your income or circumstances may affect how much tax you need to pay. It may also affect any tax credits or benefits you get. So it's important to notify your Tax Office and other relevant offices early on - to prevent overpayments or underpayments that will need correcting later.
Effect of changes on tax credits or benefits
Any change in your income or circumstances may affect your entitlement to benefits or tax credits. Read more in the pages below.
The rest of this page deals with reporting changes that affect your tax.
Change of address
If you move, let your Tax Office know as soon as possible. This will prevent the loss or late arrival of:
- payments you're due
- important forms asking for details about your income and allowances - keeping HM Revenue & Customs (HMRC) up to date may help prevent you over or under-paying tax
- notices, such as coding notices and notices of tax credit awards - if you get these in time you'll be able to appeal if you disagree
You may also avoid automatic penalties and surcharges for sending in your tax return late or paying your tax late because the forms went to the wrong place.
Your employer or payroll will not tell HMRC that you have changed address.
Changes to income
If you're on PAYE (Paye As You Earn) but don't normally complete a tax return
Let your Tax Office know about changes to income not dealt with through PAYE. For example changes to savings income or income you receive outside your job or pension, or starting to get rental income.
Your Tax Office may be able to change your tax code so that you pay the right amount of tax through PAYE.
However in some cases your Tax Office may ask you to complete a tax return and pay extra tax through Self Assessment. They will write and let you know if they need you to complete a separate tax return.
If your taxable income has gone down you may be due a refund.
If you don't normally complete a tax return and you're not on PAYE
If an increase in income takes your taxable income above your personal allowance (and any blind person's allowance you're entitled to) you must contact your local Tax Office.
You may need to complete a tax return and pay any tax you owe through Self Assessment.
If you already complete a Self Assessment return
If you have or expect a significant decrease in income you can let your Tax Office know right away; they may be able to adjust your payments on account down to reflect the revised amount.
Gains above your Capital Gains Tax (CGT) allowance
You must tell your Tax Office if you make a capital gain which is greater than the CGT allowance for the current tax year. You may need to complete a tax return if you don't do so already. This might apply, for example, if you sell shares or a second property.
Start or stop receiving state benefits
If you start or stop getting state benefits, such as Jobseeker’s Allowance, Carer’s Allowance or Employment and Support Allowance, it may affect your tax bill.
The sooner you get in touch with your Tax Office and tell them, the sooner they can adjust your tax code to make sure you always pay what’s due.
Your company benefits change
Employers don't have to tell your Tax Office about any company benefits you get until the end of the tax year, unless it's a company car.
To avoid a large tax bill at the end of the year, you can tell your Tax Office about any other taxable benefits you start to get right away (for example medical insurance or loan subsidies). You can also report changes to existing benefits. Your Tax Office will adjust your code number and start collecting the extra tax through PAYE sooner.
How to contact your Tax Office
If you already know the name of your Tax Office, you can search for it online using the link below.
Or you can find your Tax Office details in your local telephone directory under HM Revenue & Customs. The office listed will either be able to help with your query or put you in touch with your Tax Office.

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