Email your client's change of circumstances details if they are individuals under PAYE

If a client is an individual under PAYE and has changed their name or address and providing we hold suitable authorisation (such as form 64-8 or an online agent authorisation) you can let us know by completing and emailing an online form to us. This method is fast, easy and secure.

Changes you can tell us about using this form
Telling us about other changes
Advantages of sending us an online form
Information you'll need to report the change
Complete and email the online form
What happens after you've sent the online form?
Frequently Asked Questions (FAQ)

Changes you can tell us about using this form

At the moment you can tell us by email if your client has changed:

their name - perhaps through marriage or a civil partnership
their address - or they would like us to contact them at a different address

If your client has previously been given specific instructions about how to contact HMRC they should continue to use that route.

Telling us about other changes

If your client is under Self Assessment, registered for Self Assessment Online and you are authorised to act on their behalf, you may find it faster and easier to change their details directly through the Self Assessment Online for Agents service.

If you want to tell us that your client is leaving the UK you'll need to ask them to complete a form P85 'Leaving the United Kingdom'.

Go to form P85

Changing your own contact details or changing client details for other taxes

You should continue using the normal methods.

Contacting HM Revenue & Customs - agents and advisers

If your client has previously been given specific instructions about how to contact HMRC they should continue to use that route.

Advantages of sending us an online form

There are advantages to telling us about changes in your client's circumstances by email:

it's a quick and easy way for you to tell us what we need to know
it's safe and secure - the form comes straight to us and we can be sure it's from you in your capacity as an agent authorised by this client
it's convenient and can be done at any time of day or night
you will get an immediate online acknowledgement as soon as we receive the completed form and we'll tell you when we'll deal with it

Information you'll need to report the change

Before you start to complete the online form it's very important that you have all of the information below to hand. Some of this information is used to confirm your client's identity, because of this the information you provide must be accurate and complete.

Information you'll need to provide about your client

your client's email address
your client's full name, including any middle name
your client's National Insurance number
your client's date of birth
your client's present full postal address - and previous address if you are telling us about a change of address
your client's contact telephone number
your client's current employer's PAYE reference number - you'll find this on their wage slip or on their form P60 unless they have recently changed employer
if your client currently receives a private or occupational pension, their pension payer's PAYE reference number - you'll find this on their pension payer's advice slip or on their P60 form
your client's Unique Taxpayer Reference (UTR) - your client will have a UTR if they are under Self Assessment which can be found on correspondence we have sent them or you while you are acting on their behalf
your client's current employer's or pension (private or occupational) payer's name
the name of your client's previous employer if they have changed their main employment in the last two years
your client's employee works number for their current employment or, if they currently receive a private or occupational pension, their pension number
if your client is self-employed you'll also need to tell us the nature of their self-employment even if they are also in paid employment

Information you'll need to provide about you

your name
your address
your reference for this client

For security reasons, please don't use any personal data for this, such as a National Insurance number or UTR. This reference will only be quoted by us so you can identify the client for whom you have supplied details via this service.

If you want to tell us about a client's change of name

You'll also need to provide:

your client's new name and date on which they changed it
your client's spouse's or civil partner's full name, date of birth, National Insurance number and UTR if they have one (if relevant)
the date your client separated (if relevant)

Please note: if you need to report a legal gender change this can only be done in writing accompanied by the appropriate Gender Recognition Certificate (unless you have elected for the Gender Recognition Panel to directly notify HMRC).

If you want to tell us about a client's change of address

You'll also need to provide:

your client's new address including post code and the date from which the address changed
your client's new contact telephone number(s)

If your client wants us to contact them at a different address - their 'nominated correspondence address' - you'll need to tell us the full address and the date from which they want us to use it.

Complete and email the online form

It should only take you around ten minutes to complete the form - but please make sure you have all the details you require to hand before you start as it will save you time when filling in the form. See the sections 'Information you'll need to report the change', 'If you want to tell us about a client's change of name' and 'If you want to tell us about a client's change of address' above.

When you've got the information you need to hand, use the link below to start filling in the form.

Report a change of name or address for your client

What happens after you've sent the form?

We'll send you an email straight away to tell you that we've received the change in personal details. After that, if we need any more information, we'll ask you for it in a secure email. You will usually be able to send the details back to us by email.

When we've got all the information we need we'll let you know that we've changed your client's personal details and, if appropriate, when you and your client can expect to get a notification of their new tax code.

If we are unable to identify your client or we are unable to deal with you because we can't trace authority (such as a form 64-8) we will let you know and ask you to either phone or write to HMRC about your client's change.

If you've told us that your client has changed their name we may need to ask you to send us certain legal documents before we can go ahead and make the change. If we need you to do this, we will contact you by email.

Frequently Asked Questions

Q Which records will this notification of my client's change affect?

A Apart from updating your client's PAYE tax record other HMRC records will be amended. The following computerised services are owned and managed by HMRC. If your client already deals with any of these services we will electronically update their records with the change of name or address that you have reported:

National Insurance records
Pay As You Earn (PAYE) for individual taxpayers
Self Assessment for individuals
Construction Industry Scheme for individuals
Child Trust Fund
Child Benefit
Student Loan
Tax credits

In addition the change you have reported will also be notified to:

the Government Gateway
the Pensions Service

Q What if my client is an employer?

A These services will update your client's personal details as you have notified them to HMRC on this form. The form is intended for individual's personal details only and therefore it will not result in changes to your client's records as an employer. You may therefore still have to notify HMRC separately with regards to your client's Corporation Tax, VAT, Employer's PAYE payments and National Insurance contributions on behalf of employees.

Q Will my client receive a replacement National Insurance number Card?

A No. There is no need for your client to have a new National Insurance number Card. For all official purposes it is sufficient for them to quote their National Insurance number.