HMRC has published guidance for advisers on how to tell the tax authorities about a taxpayer’s change of gender
The guidance includes what the taxpayer can expect from HMRC, such as privacy protection from a ‘sensitive case’ marker being put on the taxpayer’s National Insurance record, enabling only a limited group of authorised HMRC officers to deal with the taxpayer’s affairs.
As the sensitive case marker could lead to a delay when the taxpayer or their agent contacts HMRC and tax returns may not be able to be filed online, the taxpayer has the option of asking HMRC to remove the case sensitive marker.
The guidance is available from HMRC http://www.hmrc.gov.uk/news/gender-change-tell-hmrc.htm