Tell HMRC about changes

You must tell HM Revenue and Customs (HMRC) if:

  • you change address (as an individual or business)
  • you change your business structure - for example from sole trader to limited company or vice versa
  • a contractor dies
  • you’re a multiple contractor and you take on another contractor’s business - you must tell HMRC within 90 days

If you stop trading or using subcontractors

You must:

Do this even if you’ve stopped using subcontractors temporarily, for example because you’re using your own employees to carry out work.

If you’ve temporarily stopped using subcontractors

You can contact HMRC to make an ‘inactivity request’ if you’ve temporarily stopped using subcontractors. This lasts for 6 months.

You must tell HMRC if you start using subcontractors again.

Phone lines are currently busier than usual because of coronavirus (COVID-19). You can use your online account to tell HMRC.