PART 3: NATIONAL INSURANCE
• and must attend an “Evidence of Identity interview” at a local Jobcentre Plus office where they must be able to prove that they are who they say they are and that they satisfy the criteria for needing a NINO. Children under 20 do not have to attend for an interview as they should have automatically been allocated a NINO. The Jobcentre Plus interviewing officer will usually complete security form CA5400 Application for a NINO on behalf of the applicant who will then sign the form (applicants may complete the form themselves if they wish). The form is countersigned within DWP and passed to a DWP Central Control Unit (CCU) together with copies of supporting identity documents for allocation of a NINO on DCI (DWP’s Departmental Central Index). The papers are then referred to HMRC NICO NI Registration section to create a full NI account on NPS (the National Insurance and PAYE Service) and to arrange the issue of a NINO. This process is supported throughout by a series of robust security checks. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Special arrangements may apply to individuals: • going to, coming from or living abroad • from the Isle of Man • from the Channel Islands. Between January and April 2006 DWP rolled out a new process for the allocation of numbers to individuals newly arrived in this country. The NINO contact centre can be telephoned on 0845 600 0643 and will direct them to one of 14 interview ‘hubs’ across the country who allocate the applicant an appointment via an electronic appointment system. For those with large numbers of affected individuals or in remote areas a visiting service is available. Format Each NINO has the format of two alpha characters followed by six numeric digits and a final alpha character, e.g. YZ987654A. The prefix letters are an approved alphabetical combination - see below. The final alpha character must be one of the following, A B C or D, but if this is missing any of these can be used. Temporary NI Number (TNs) Comprised of the DOB plus gender e.g. 130463F. From 2004/2005-2012/13 a permanent NINO had to be provided on P14 year-end returns. Where this was not possible, the NINO field was left blank and the gender and date of birth were be provided in the appropriate fields. The former option of providing a temporary number where no NINO has been obtained was no longer acceptable. For P11D returns the use of TNs is permitted but if more than 5% are submitted online, P11D returns will be rejected. Under RTI if there is no NINO it is mandatory to firstly leave the NINO field blank or fill it with zero’s, then to ensure both date of birth and gender fields are completed and to report 2 lines of the employee’s address to assist HMRC in finding the record. No printing, copying or reproduction permitted. Historical notes The letters A, B, C and D are historical and were used in the days when contributions were paid by the purchase of National Insurance Stamps from a Post Office, which were affixed to an individual employee’s record card. ‘Given your cards’, the term sometimes referred to on
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