Business Finance

 
 

Change of circumstances

It is important that you advise the City Council of any changes in your circumstances that affect your Business Rates (NNDR) liability. The following are examples of changes of circumstances that would affect your liability:

NNDR

  • If you move address
  • If you believe that you are entitled to a NNDR allowance (e.g. Mandatory/Discretionary Relief)
  • If you believe that you are no longer entitled to a NNDR allowance
  • If the Valuation Officer (Inland Revenue) amends your rateable value
  • If your property changes from empty to occupied (or vice versa)

The City Council will re-calculate your liability on of your notification and re-issue you with an amended bill. If the change of circumstance results in your NNDR Liability being overpaid, the City Council will issue you with a credit bill and a refund request form.

If you vacate your property it is important that you provide the City Council with a forwarding address, in order that the City Council can forward your credit bill and refund request form to the correct address. If you believe that you may be entitled to a refund of NNDR, please contact the City Council at the following addresses:

NNDR
PO Box 4010
London SW1E 6QY