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HMRC internal manual

Tax Credits Manual

Changes - miscellaneous (G-Z): Notifying a change (Info)

A change can be notified by

  • the customer
  • in the case of a joint claim, the notification of the change may be given by either member of the couple for whom the claim was made


  • any person appointed by the Commissioners for HM Revenue & Customs (HMRC) or the Secretary of State for Social Security, to act as an appointee for a customer who is unable to act for themselves.

A change can be reported

  • in writing or by fax
  • through an electronic interface with other Departments (subject to it being an appropriate office as below)
  • by phone


  • in person.

The change should be notified to the Tax Credit Office. However, the change can be notified to an appropriate office. An appropriate office means

  • Comben House, Farriers Way, Netherton, Merseyside


  • any other office specified in writing by the Board.