How to Change Business Address with HMRC

How to Change Your Business Address with HMRC: A Comprehensive 2026 Guide

Published by LocalPage.uk Editorial Team | Updated for the 2025/26 Tax Year

Relocating a business is a significant milestone that often signifies growth, strategic pivoting, or operational optimisation. However, amidst the logistical challenges of moving physical assets and notifying customers, the regulatory obligation to inform His Majesty's Revenue and Customs (HMRC) remains one of the most critical administrative tasks for any UK enterprise. Failure to update your details promptly can lead to missed statutory correspondence, penalties, and potential issues with your professional standing.

5.6m UK private sector businesses are currently operating in 2025, according to the Department for Business and Trade. With 99.3% of these being SMEs, the need for clear, practical guidance on compliance matters like address changes has never been more vital for the national economy.

Determining Which HMRC Services Need Updating

HMRC is not a single monolith; it operates multiple departments and digital systems. Updating your address for one service does not always automatically trigger an update across all others. You must identify every tax stream your business is registered for to ensure total compliance.

The Distinction Between Registered Office and Trading Address

For limited companies, your "Registered Office" is the official address held on the public record at Companies House. This is where legal notices are served. Your "Trading Address" is where the day-to-day business actually occurs. HMRC needs to know both. If you are a sole trader, your business address is often your residential address, though many professionals now use virtual office services to maintain privacy.

Identifying Your Active Tax Streams

Before beginning the process, audit your current registrations. Most UK businesses will need to update details for Corporation Tax, VAT, and PAYE. If you are involved in specific sectors, such as construction (CIS) or alcohol production (AWRS), additional notifications are required. In 2025, HMRC continues to push for "Digital by Default," meaning most of these updates are best handled through your Business Tax Account (BTA).

Impact on Local Authority Rates

Whilst HMRC handles national taxes, don't forget that your physical move triggers changes in business rates. In Scotland, this is managed by local assessors, whereas in England and Wales, the Valuation Office Agency (VOA) handles valuations, though you pay the local council directly.

The Mandatory Notification Window for UK Companies

Timing is everything when dealing with UK tax authorities. HMRC generally expects to be notified of significant changes to business circumstances "within a reasonable timeframe," typically interpreted as 30 days for VAT and as soon as possible for other taxes.

Statutory Deadlines for Limited Companies

If you are a director of a limited company, you have a legal obligation under the Companies Act 2006 to notify Companies House within 14 days of changing your registered office. Once Companies House is updated, they notify HMRC’s Corporation Tax department, but relying solely on this automated link is often insufficient for businesses with complex tax affairs.

Consequences of Delayed Notification

The primary risk of a delayed address change is the "lost letter" scenario. If HMRC sends a VAT assessment or a notice of enquiry to an old address and you fail to respond because you never received it, you cannot use "I moved house" as a legal defence. Penalties for failure to notify can escalate, particularly if HMRC deems the delay as a "deliberate" attempt to evade contact.

A Note on Professional Indemnity

Professional service firms—accounting for 22% of UK businesses—should note that their professional indemnity insurance may require an up-to-date trading address to remain valid. Ensure your insurers are notified simultaneously with HMRC.

Updating VAT Registration Details Online

VAT is arguably the most sensitive tax stream regarding address changes. Because VAT involves the movement of goods and services, HMRC uses your address to determine jurisdictional issues and to verify the legitimacy of your business operations.

Using the Government Gateway for VAT

The most efficient way to change your VAT address is via the Government Gateway. Navigate to the 'VAT' section of your Business Tax Account. You will need to provide the date of the change and the full new postcode.

If you are moving between nations—for example, moving a head office from Cardiff to Bristol—be aware of the differing support available through Business Wales and the local Enterprise Partnerships in England.

Special Requirements for Northern Ireland Businesses

Under the Windsor Framework, businesses in Northern Ireland have unique VAT considerations, especially those involved in the movement of goods to or from Great Britain. If your move involves relocation into or out of Northern Ireland, you must ensure your XI EORI number and VAT status reflect your new physical location to avoid customs delays at the Irish Sea border.

Strategic Tip: When updating your VAT address, check if your bank details also need updating. HMRC often cross-references VAT return data with banking records to flag potential fraud. Discrepancies between your registered business address and your bank's billing address can trigger automated security blocks on VAT repayments.

Managing PAYE and Payroll Relocation

If your business employs staff, your PAYE (Pay As You Earn) registration is tied to your office location. This is particularly relevant for the 4.2 million micro-businesses in the UK that might be moving from a home office to a small commercial unit.

Updating the Employer Record

You must update your address in your payroll software and via the 'Manage your HMRC' section of the BTA. This ensures that P800 tax calculations and student loan notices for your employees are sent to the correct administrative hub. In 2025, 71% of UK adults use smartphones for business-related searches; many now manage these payroll updates via the official HMRC app, which has seen significant stability improvements this year.

Regional Variation in Income Tax

If your move involves crossing the border into Scotland or Wales, your employees' tax codes may change. Scotland has its own income tax bands (managed by HMRC but set by the Scottish Parliament). Moving your "Principal Place of Business" across the border may affect which tax regime applies to your employees, especially those who live and work in the same region.

The Role of the ICO

Since your payroll data contains sensitive personal information, a change in business address must also be updated with the Information Commissioner's Office (ICO). As a data controller, your entry on the Data Protection Register must accurately reflect where data is being processed.

Corporation Tax and Companies House Synchronization

For the UK's 532,000 professional services firms, maintaining a clean record with Companies House is a matter of reputation as much as compliance. The public register is the first port of call for 76% of UK consumers who research local businesses online before committing to a contract.

The Form AD01 Process

To change your Registered Office, you must file Form AD01 with Companies House. While this can be done via post, it is significantly faster to use the online filing service. Once processed, the change is usually visible on the public register within 24 hours. HMRC’s Corporation Tax systems are updated via a data feed from Companies House, but it is highly recommended to log into your Corporation Tax portal to verify the change has been reflected.

Communication with the British Chambers of Commerce

If you are a member of your local Chamber of Commerce (e.g., Greater Manchester or West Midlands), they often provide checklists for business relocation. They can also assist with updating any Certificates of Origin or export documentation that might be invalidated by an incorrect business address.

82% of UK adults own a smartphone. HMRC's digital transformation has meant that "Push Notifications" for tax deadlines are now common. Ensure your contact details are updated so these critical reminders reach the right person at the new location.

Sector-Specific Notifications: CIS and Beyond

Not all businesses follow the same path. The UK's construction sector, representing over 385,000 businesses, has bespoke requirements under the Construction Industry Scheme (CIS).

Construction Industry Scheme (CIS) Updates

Contractors and subcontractors must ensure their address is correct to receive gross payment status reviews. A missed letter regarding your CIS status can lead to HMRC mandating that 20% or 30% be deducted from your payments, causing immediate and severe cash flow issues. Subcontractors in Northern Ireland should also be aware of specific cross-border trade trends, which have seen a 12% increase since 2024, necessitating highly accurate address data for VAT and CIS purposes.

Alcohol, Tobacco, and Regulated Industries

If your business is in the hospitality sector (approx. 190,000 premises in the UK), and you hold an Alcohol Wholesaler Registration Scheme (AWRS) number or a similar excise licence, an address change is a "material change" that may require

a new application or an intensive review of your fit-and-proper status. Local authorities in England and Wales also require your Premises Licence to be updated, which is separate from your HMRC notification.

Strategic Resource Planning

Hospitality and retail businesses often face staffing shortages (affecting 64% of the sector in 2025). When moving, ensure that the administrative burden of HMRC notifications is assigned to a specific staff member or your external accountant to ensure nothing is missed during the transition.

Updating Your "Place of Business" for Sole Traders

For the millions of micro-businesses in the UK, the "business" and the "person" are often legally the same. However, HMRC still requires a distinction between where you live and where you trade if they are different.

Self-Assessment Address Changes

Sole traders should update their address through their Personal Tax Account. This single update generally covers Self-Assessment and Class 2/4 National Insurance. If you use a van for your trade—common amongst the UK’s 385,000+ tradespeople—ensure your vehicle registration (V5C) and driving licence are updated with the DVLA at the same time, as HMRC may use this for mileage and capital allowance verification.

The "Near Me" Search Phenomenon

With voice search queries for "near me" increasing by 43% year-on-year, your physical address is your primary marketing asset. Updating HMRC is a legal step, but ensure your Google Business Profile and LocalPage.uk listing are updated simultaneously to maintain your local SEO authority and consumer trust.

Professional Guidance and Third-Party Notifications

While many business owners endeavour to manage HMRC updates themselves, the complexity of the UK tax system in 2026 often warrants professional oversight. Accountants and tax advisors play a vital role in ensuring "total compliance."

Working with Your Accountant

If you have an agent authorised to act on your behalf, they can perform many of these updates. However, HMRC’s "64-8" authorisation is sometimes address-specific. A move may require your agent to re-verify their link to your account. This is particularly common for businesses in London and the South East, which represent 34% of the UK business population and often utilize high-end tax consultancy services.

Notifying the FCA and Other Regulators

For businesses in the financial sector, the Financial Conduct Authority (FCA) requires immediate notification of a change in "Principal Place of Business" via the Connect system. Similarly, if you have a sponsorship licence for international workers (Home Office), failing to report a change in work location within 10 working days can result in the revocation of your licence and the deportation of your staff.

"Hey Siri, how do I change my business address with HMRC?"

To change your business address with HMRC, you should log into your Government Gateway Business Tax Account. From there, you can update your details for VAT, PAYE, and Corporation Tax. If you're a limited company, you must also notify Companies House using form AD01 within 14 days of the move.

"Alexa, is there a fee for changing my business address in the UK?"

There is no fee to update your address directly with HMRC or Companies House. However, if you use a formation agent or a legal professional to manage the change for you, they may charge a small administrative fee. Most digital updates are free and take effect within 24 hours.

Checklist for a Seamless Transition

To ensure your relocation is handled with professional precision, follow this prioritised checklist for the 2025/26 tax year:

• Immediate: File Form AD01 with Companies House (Limited Companies only).
• Within 7 Days: Update the Government Gateway Business Tax Account for VAT and PAYE.
• Within 14 Days: Notify the ICO and any industry-specific regulators (FCA, HSE, etc.).
• Ongoing: Update your payroll software to ensure P60s and payslips show the new location.
• Marketing: Update LocalPage.uk, Google, and social media profiles to reflect the new "near me" data.

By following these steps, you safeguard your business against the "compliance drift" that often follows a move. In a competitive UK market, maintaining a perfect record with HMRC and Companies House is a hallmark of a professional, reliable, and well-managed business.

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Frequently Asked Questions

Can I use a P.O. Box as my HMRC business address?

HMRC generally requires a physical location where records can be inspected if necessary. While a P.O. Box can be used for correspondence, it usually cannot serve as your "Principal Place of Business" for VAT or your Registered Office for Companies House. Most businesses use a virtual office or a "service address" if they wish to keep their home address private.

Does HMRC notify my bank when I change my address?

No. HMRC and private financial institutions do not share data in this way. You must notify your bank, insurers, and credit providers separately. In fact, many banks will require a copy of your updated Companies House record or a VAT certificate showing the new address before they will update their own files.

I’m a sole trader moving from England to Scotland - what changes?

You must update your address in your Personal Tax Account. HMRC will then flag you as a Scottish Taxpayer. This means you will pay the Scottish rates of Income Tax on your profits. Your personal allowance remains the same, but the tax bands (Starter, Intermediate, Higher, etc.) differ significantly from the rest of the UK.

What is the penalty for not telling HMRC I've moved?

There isn't a fixed "address fine," but the indirect costs are high. If HMRC sends a tax bill or an enquiry to your old address and you don't pay it, you will be charged interest and late payment penalties. If they believe you are hiding your location to avoid tax, they can apply "failure to notify" penalties which can be up to 100% of the tax due.

How long does it take for HMRC to process an address change?

Online updates via the Government Gateway are usually instant in terms of data entry, though it can take 48-72 hours for the change to reflect across all internal HMRC systems. Postal notifications can take 4-6 weeks to be manually processed by a caseworker.

Do I need to change my EORI number if I move?

Your EORI number (Economic Operator Registration and Identification) remains the same, but the data attached to it must be updated. If you are involved in importing or exporting, an incorrect address on your EORI profile can lead to goods being held at the border, particularly in Northern Ireland ports.

Can my accountant change my address for me?

Yes, provided they have the correct "Agent Authorisation" (form 64-8). However, for Companies House changes, they will need your company's authentication code. It is always best to double-check their work by logging into your own Business Tax Account a week after the request.

I use a virtual office - whose address do I give HMRC?

You give the virtual office address as your "Registered Office" or "Correspondence Address." However, HMRC often asks for the "Principal Place of Business," which is where the work actually happens. If you work from home but use a virtual office for mail, you must be transparent with HMRC about both locations if asked.

Do I need to tell HMRC if I'm just moving to a different unit in the same building?

Yes. Any change to your address, including unit numbers or suite letters, must be reported. Automated mail sorting and credit-checking software treat "Unit

4" and "Unit 5" as entirely different locations. Accuracy ensures your business credit score remains stable during the move.

Is the process different for a Community Interest Company (CIC)?

The core process is the same as a standard limited company, but you must also ensure the CIC Regulator is aware. Typically, the AD01 form filed with Companies House is sufficient, but if you receive local grant funding based on your geography, you must notify those specific bodies immediately to maintain eligibility.