HM Revenue and Customs (HMRC) have now updated their instructions on how companies which move premises should inform them of a change of company address.
The essential point is that HMRC will not accept a notification of change of address until such time as the record at Companies House has been changed. This is done by lodging form 287 by post or updating the company’s record online.
Companies House does not notify HMRC of such changes. When HMRC receive a notification of change of address (this must be done by post or telephone; it cannot be done online), they check the Companies House record. HMRC will not update their correspondence address unless that record has been changed, so do make sure you wait for ten days or so after Companies House has been informed before you notify HMRC.