9. Tell HMRC about changes

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

  • change address (as an individual or business)
  • stop using subcontractors temporarily because you’re using your own employees to carry out work
  • change your business structure - eg from sole trader to limited company or vice versa
  • stop trading, or a contractor dies

You must tell HMRC within 90 days if you’re a multiple contractor and you take on all or part of another contractor’s business.

Call the Construction Industry Helpline (CIS) to report changes.