HMRC change of address when you move house

Most moving checklists give HMRC a single line, usually "tell HMRC", and leave it there. The task itself is quick. What those lists skip is when you're allowed to do it, what one update covers and what it doesn't, and the one situation where getting it wrong changes your tax bill. That situation is moving between Scotland, Wales and the rest of the UK.

How to do it

1. 1

   Wait until you've actually moved

   gov.uk is explicit: "You need to wait until you've moved before telling HMRC about your new address." Unlike the council or your energy supplier, this isn't one to get ahead of. Put it on the list for the first week in the new place.

2. 2

   Sign in to your personal tax account, or use the HMRC app

   The online service is at gov.uk/tell-hmrc-change-address. If you've never used one, you can create a personal tax account the first time you sign in. You may be asked to prove your identity, which gov.uk says usually means photo ID such as a passport or driving licence. Have it to hand.

3. 3

   Update the address once

   One update covers your Income Tax, National Insurance, Child Benefit and State Pension records. If you file a Self Assessment return, gov.uk says your details there are updated once you've reported the change. There's no separate form for it.

4. 4

   If you run a business, do the business records separately

   Your personal address change doesn't touch your business records. Covered below.

Moving to or from Scotland or Wales: the part that changes your tax

Scotland and Wales each set their own income tax rates on wages, pensions and most other income. Savings and dividends are taxed the same across the UK. HMRC decides which rates apply to you by where you live, and the only way it knows where you live is the address you give it. gov.uk puts it plainly on the Scottish page: "You must tell HMRC of your new address if you move to or from Scotland. You may pay tax at the wrong rate if you do not." The Welsh page says the same about Wales.

• The rule is where you lived longest in the tax year. The tax year runs from 6 April to 5 April. You pay Scottish or Welsh rates for the year if you lived there for a longer period than anywhere else in the UK during it.
• It applies to the whole year, backdated. When HMRC changes your rate, the new rate is backdated to 6 April of the tax year you moved in. The tax taken from your wages or pension is then adjusted automatically, so you pay the right amount across the year.
• Your tax code shows which rates you're on. A code starting with S means Scottish rates; one starting with C means Welsh rates. You can check your code on your payslip, in the HMRC app or in your personal tax account. If you've moved across the border and the letter hasn't changed, check the address HMRC holds in your personal tax account.
• Self Assessment has a box for it. If you file online, the return asks whether you pay Scottish Income Tax, and whether you pay the Welsh rates.

The rest of a cross-border move differs too: the property tax, the council tax bands, and in Scotland the whole buying process. That's covered on moving house in Scotland and moving house in Wales.

If you get Child Benefit

The same address update covers Child Benefit, and it's worth doing promptly. gov.uk's Child Benefit guidance says that if you don't report a change of address and HMRC can't contact you, your payments will stop. Only the person who claims it can report the change. If that's your partner, it's their sign-in, not yours.

If you're self-employed or run a business

Business records are separate from your personal ones, and gov.uk lists them one by one: Self Assessment, Corporation Tax, PAYE if you employ people, VAT, and the Construction Industry Scheme. Most can be updated in your HMRC business account. CIS is handled separately. Three details worth knowing:

• VAT has a deadline. Changes to your VAT registration details, including your business address, must be reported within 30 days.
• Companies House first. If you have a limited company, gov.uk says to tell Companies House about Corporation Tax changes before telling HMRC.
• No online account? Self-employed people and partnerships can write to the address on their most recent letter from HMRC, or call the Income Tax helpline.

Benefits from DWP are a separate record

HMRC's service updates State Pension. It doesn't cover Universal Credit, Pension Credit, PIP, Carer's Allowance or the other DWP benefits. gov.uk lists moving house as a change you must report, and you report it to each benefit separately: Universal Credit through your online account, the others by phone, post or online depending on the benefit. Housing Benefit goes to your local council. If you don't report a change, you may be overpaid, have to pay it back, and face a £50 penalty.

Where it fits in the move

Because HMRC won't take the new address until you've moved, it belongs in the first week after moving day. The council, energy and broadband are best done before. The full list of who needs telling, and in what order, is on who to notify when moving house, and the change of address checklist has it as a list to print and tick.

MovePlan's letter pack includes one to your employer's payroll. It asks payroll to update your records and says you're telling HMRC yourself, because HMRC is done online and there's no letter for it. The pack's how-to page points you to the gov.uk service instead. MovePlan doesn't contact HMRC or anyone else for you. It organises the list and drafts the letters, and you send them.