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