What to do when an employee changes address

It is, and always has been, an individual’s responsibility to notify HMRC of a change of address. If an employee informs you of a change of address, please encourage them to tell HMRC by updating their online Personal Tax Account. If they have not yet used their account they can register in a few minutes at www.gov.uk/personal-tax-account.

In some cases, the employee may not be able to do this and you as the employer can pass the information onto HMRC by completing the employee address boxes on your next Full Payment Submission (FPS).

HMRC will automatically update the employee record once 3 FPS submissions have been received with the updated address and they are all displayed in the same format. If it is not displayed in exactly the same format the address will not be updated. If a change of address is accepted HMRC also update the Personal Tax Account for that employee.

Please note, an incorrectly completed address could lead to your employee's mail not being delivered and may affect the payment of some benefits by the Department for Work and Pensions. It could even result in them paying the wrong amount of Income Tax. Hence, it's always preferable if the employee updates

 

Date published 23 Dec 2016

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.