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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Individual records: maintain individual details: gender recognition act

A European Court of Human Rights ruling resulted in the United Kingdom Government making provision for transsexual people to be recognised in their acquired gender, and for them to be treated in accordance with those rights and responsibilities pertinent to that gender.

As a result, the Gender Recognition Act 2004 came into effect on 4 April 2005. This allows transsexual people to legally change their recorded gender and to benefit from any rights and responsibilities that are associated with their acquired gender.

Being transgender does not affect income tax liability in any way. However, the tax situation may change if a relationship ends because of a changed gender.

From the 4 January 2005 customers could submit their application to change their gender to a newly created Gender Recognition Panel. If the customer meets the criteria required, they receive a full Gender Recognition Certificate. From the date of issue of the certificate they must be treated on equal terms as anyone else of their acquired gender.

When dealing with transsexual customers, the customer will usually indicate how they wish to be addressed. Irrespective of whether a customer has a Gender Recognition Certificate or not, staff should respect their wishes and follow the customer’s lead.

For example, a transsexual female, a person whose birth gender is male but chooses to live as a female, should be referred to in female terms, that is Ms, Mrs or Miss.

Any discussions with customers about the gender recognition process and its impacts must be dealt with sensitively.

Once the National Insurance and PAYE Service (NPS) is noted with the gender change, everything will be shown in the person’s new gender.

People who change gender and who obtain a full Gender Recognition Certificate will pay National Insurance Contributions on the basis of their acquired gender.

Any enquiries about obtaining or completing the application form should be directed to

The Gender Recognition Panel
PO Box 6987
Leicester LE1 6ZX


The Gender Recognition Panel Enquiry Line on 0300 123 4503

Further information is available on the gender recognition website at .

The potential impacts of receiving a Gender Recognition Certificate on their dealings with the Department, should be directed to HMRC on 02920 325080.

Full details about how a customer should apply for a gender recognition certificate and the possible impact on benefits and pensions can be found in the Customer Advice Guide (CAG) - see ‘Gender Recognition Act’, ‘applying for a gender recognition certificate’.

If you receive any enquiries from a customer relating to gender recognition refer to the CAG before taking any action.

Amendment to records

If a customer has changed gender, we do not amend our records until the customer has provided us with a full gender recognition certificate. The action to amend records is taken by Special Section D based in Benton Park, Newcastle. There may be occasions in your day to day work where you become aware that a case set up under a TRN has been given the wrong gender. In these circumstances it is possible to correct the gender on the individual’s record.

This only applies where the TRN record has been set up with the wrong gender by mistake.