HMRC are working to improve the accuracy in processing change of address notifications that they receive for individuals. Individuals are encouraged to keep the details held by HMRC up-to-date by notifying them promptly of any change of name or address.
Individuals are encouraged to use HMRC’s online change in personal details form. This can be used to notify changes of name and address for individuals and can apply to records for PAYE, NI, SA and other functions.
The form can be used by the individual themselves or by an authorised agent.
Using this method of notification, rather than other forms of notification, often minimises the risk of confusion; eg letters from employers are sometimes misinterpreted by HMRC as a change in the employer’s address.
Please note that where an employee’s new address is submitted on a PAYE return to HMRC, the employee’s record is not necessarily updated in HMRC’s records.
Where employers routinely provide advice or assistance to employees in notifying their changes of address or other personal details to HMRC, it is preferable to HMRC if the individual is encouraged to use the online facility above. It is in the employee’s interests for them to keep HMRC up-to-date with their address changes. Each year some repayments are returned to HMRC undelivered because they do not hold an up-to-date address for the individual.