HMRC PAYE update 83

Final phase to replace National Insurance number cards with a letter

We told you in February’s Employer Bulletin (http://www.hmrc.gov.uk/paye/employer-bulletin/bulletin37.pdf) that we would be withdrawing the plastic National Insurance number (NINo) card and replacing it with a letter. We know that many employers understandably expect to see an individual’s National Insurance number card when taking on a new employee. In future not every new employee you take on will have a plastic card, as some will have been informed of their NINo by letter.

• In October 2010 we stopped sending out plastic cards to people who requested a replacement to their original card. When a customer asks us to confirm their National Insurance number, we now send them a letter.
• In July we stopped sending National Insurance number cards to adults who apply for a new National Insurance number via the Department of Work and Pensions (DWP). Individuals now receive their National Insurance number in a notification letter from Jobcentre Plus.
• From 10th October 2011 we will stop sending National Insurance number cards altogether and all customers (adults and juveniles) will receive their number on a letter instead of a card.
  The important thing is the number itself. You will still need to know the right National Insurance number for your employees, and record this on your payroll records and the returns you send us.

If a new employee does not know their National Insurance number when they start work with you, ask them to check a previous payslip, P60, or letter from HMRC or DWP.
If they still can’t find their number:

• they can fill in the form Your National Insurance number at www.hmrc.gov.uk/forms/ca5403.pdf; or
• you can fill in the form Employees National Insurance trace at www.hmrc.gov.uk/forms/ca6855.pdf

Both forms can be filled in on-screen then printed before signing and posting to us.

Technical Team

30 September 2011