Please let us know about a change to your business premises or the premises you lease. If you let us know as soon as possible we can arrange for empty property relief to be applied to the property if appropriate. Prompt notification can help prevent you receiving a large back dated bill. We need to know changes to details such as:

• name
• address
• bill payer

You will also need to let us and HMRC Valuation Office know about changes to any of the following:

• type of use
• dividing up or joining of one or more premises
• sub-letting of part of your premises
• change from business premises to residential property or visa versa