FORM P1
Ministry of Finance
Office of the Tax Commissioner
F.B. Perry Building, 40 Church Street, Hamilton HM 12
P.O. Box HM 1374, Hamilton HM FX
Phone (441) 297-7750/ 7751/ 7807 Fax: (441) 296-5406 Email: taxenquiry@gov.bm Websites: www.gov.bm and www.etax.gov.bm
“At Your Service Bermuda!”
Registering, changing, or closing a tax account
Every employer and self-employed person who is liable for tax must register with the Office of the Tax
Commissioner within seven days of the end of the first tax period in which the employer or self-employed
person commences business. It is a criminal offence to fail to register.
To register, submit the Employer Payroll Tax registration application form to the Office of the Tax
Commissioner with the following:
1. Self-employed persons and Unincorporated partnerships:
o a copy of either your driver’s licence or passport
o a recent utility bill to verify current address
o a business plan, at the request of the tax officer
o a partnership agreement
2. Limited companies (Ltd.) and Limited liability companies (LLC):
o Certificate of incorporation or Certificate of formation
o a current share register or a current register of LLC members
o Memorandum of Association
o a copy of driver's licences or passports for all shareholders / members
3. Unincorporated associations/charities/not for profit organizations:
o statement of activities
o rules or constitution of the organization
o a list of executive members responsible for debts and contractual obligations
o a copy of valid ID for all executive members
Note that other documents not mentioned above may be requested by the Office of the Tax Commissioner
in order to verify the business legitimacy.
Tax account change of status
Whenever you change the name, address, ownership, or business structure, you must file A Change of Status
Form.
Deleting your tax account
If your business has closed, either temporarily or permanently, you must file a Payroll Tax Deletion/Inactive
Form. You may be required to provide proof of closure.
Penalties and underpayments will be levied in cases where the employer fails to notify the Office of the Tax
Commissioner of business closure.