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.