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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.

• Changes that affect your benefit
• Changes at home and work - keep your tax credits up to date (opens new window)

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:

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 ask you to:

If your taxable income has gone down you may be due a refund.

• More about who needs to complete a tax return

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.

• Personal and tax allowances

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.

• Use form SA303 to claim to reduce your payments on account (opens new window)

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.

• More about CGT and the CGT allowance

Starting/stopping self-employment

You must tell HMRC that you're self employed within three months of starting or a £100 penalty may be charged.

If you stop being self-employed, contact your Tax Office as soon as possible to let them know.

• Tax for the self-employed and how to register with HMRC (PDF 201KB)
• Help with PDF files

Starting to receive the State Pension

When you reach State Pension age you don't automatically stop paying Income Tax but your tax bill may go down. You need to tell your Tax Office - in advance if possible - when you retire so you don't pay too much tax. They'll want to know:

• How your pension income is taxed

Starting to receive company benefits

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.

• More about tax on company cars and other benefits

Marriage or civil partnership where one partner was born before 6 April 1935

If you get married or form a civil partnership and at least one partner was born before 6 April 1935 you may be eligible for the married couple's allowance if you're a taxpayer.

Divorce/dissolution of a civil partnership

If you get divorced or your civil partnership dissolves or you separate and you were receiving the married couple's allowance, you will no longer be eligible so you need to let your Tax Office know.

• More about married couple's allowance (opens new window)

Death of a spouse or civil partner

If your husband, wife or civil partner dies you need to contact your Tax Office if either of the following apply:

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.

• Contact details for all Tax Offices (opens new window)

More useful links

• Reclaiming tax
• Working and paying tax