Change of gender
The Gender Recognition Act 2004 gave trangender people the right to be treated by their preferred gender. The Act allowed them to acquire a new birth certificate and receive full recognition of their acquired sex in law for all purposes, including marriage.
HMRC has recently updated their guidance on what transgender taxpayers can expect when they contact HMRC.
The guidance is divided into the following main sections:
- How to tell HMRC about a change of gender if you don’t hold a Gender Recognition Certificate (GRC)
- Telling your employer that you’ve changed gender
- Starting a new job after a change of gender (GRC holders)
- National Insurance numbers (NINO)
- The Gender Recognition Certificate
- The impact of legal recognition on Tax and National Insurance Contributions
HMRC can be notified of a change of gender but are unable to update all of their records without sight of a full Gender Recognition Certificate.