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  • National Insurance - changes you need to report

National Insurance - changes you need to report

If your circumstances change it's important to let HM Revenue & Customs (HMRC) know as soon as possible so that they can keep your personal details and National Insurance contributions record up to date. This article provides examples of changes you need to tell HMRC about and explains why you need to report them.

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Why you need to report changes to personal details

It’s important that you tell HMRC about changes to your personal details. They can then keep your National Insurance record up to date and matched against the correct name, and get in touch with you if they need to.

For example, they may need to:

  • tell you that the National Insurance contributions you paid in a tax year are not enough to count towards certain state benefits, and what you can do to correct this – read the guide below on National Insurance gap letters to find out more
  • invite you to claim any basic State Pension you are entitled to when you are approaching State Pension age

‘Gap in your National Insurance record’ letter

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Change of name or marital status

If you get married, form a civil partnership or change your name for any other reason, you need to let HMRC know.

Change of name or address - how to report it to HMRC

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Change of address

If you change address you need to let HMRC know, even if you pay some or all of your National Insurance contributions through PAYE (Pay As You Earn) and have already told your employer.

Change of name or address - how to report it to HMRC

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Starting or stopping self-employment

Starting self-employment

You must let HMRC know that you're self-employed as soon as possible - even if you already fill in a tax return each year. If you don't, you may have to pay a penalty.

Find out about tax and National Insurance for the self-employed and how to register

Stopping self-employment

If you stop being self-employed, contact HMRC as soon as possible.

Contact HMRC

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You have a ‘reduced rate election’ and you divorce or become widowed

If you divorce or your marriage is annulled or you become widowed and you have a valid married woman’s or widow’s reduced rate election certificate, you may lose your right:

  • to pay reduced Class 1 National Insurance contributions if you are an employee
  • not to pay Class 2 National Insurance contributions if you are self-employed

Follow the link below to find out more about reduced rate elections and how to report a change in circumstances.

Married women, widows and reduced National Insurance contributions

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More useful links

Reporting changes that might affect your tax

Authorising an accountant to deal with HM Revenue & Customs for you

What to do about tax and benefits after a death

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