By using their personal tax account or HMRC app, employees can immediately view, share or print a copy of their NI number confirmation letter.
However, if individuals are accessing their PTA for the first time and they do not have their NI number, they will be asked to provide their full name and postcode, which must match HMRC’s records. To confirm their identity, they may also be asked to provide information from a P60, a recent payslip or a valid passport. To use the HMRC App, individuals should sign in using the method they chose when they set up their PTA. For future access, they can choose the option to open using a passcode or fingerprint recognition. Confirming a NI number is just one of the PTA functions available – individuals can see their current and previous tax code, view and print the pay and tax details from their employment or update their name and address.
NI numbers can also be found on previous payslips, P60s, or letters about tax, pensions and benefits.
Employees can complete a form and HMRC will post their NI number to their home address (this can take up to 15 days).
And there is also the National Insurance Number Helpline. Lines are open 8am to 8pm, Monday to Friday, 8am to 4pm on Saturday. HMRC will then post confirmation (again it can take up to 15 days using this method).
Using the correct NI number is important as it helps ensure HMRC records are correct, prevents incorrect information being issued and ultimately prevents more work for employers and HMRC.
This information was highlighted in the June edition of HMRC’s Employer Bulletin.
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Employment Allowance eligibility reforms 26 June 2019
A technical consultation has been published which seeks views on the draft regulations and related documents that will reform the eligibility rules for the Employment Allowance by targeting it at smaller businesses from April 2020.
Geographical extent – United Kingdom
HMRC welcome comments on the draft documents, which will be of most interest to employers and businesses, particularly those which are larger or that are in receipt of state aid, and especially if it is state aid provided under the de minimis rules.
The draft legislation will provide that employers with a Class 1 secondary National Insurance liability of £100,000 or more in the preceding tax year are ineligible for the Employment Allowance.
To claim the Employment Allowance, employers must have space for the full Employment Allowance (currently £3,000) within their relevant de minimis state aid threshold.
The draft statutory note sets out the information requirements for employers claiming the Employment Allowance from April 2020.
The draft tax information and impact note will help explain the potential impact of the proposals on the economy, business, individuals, and other areas.
The regulations will be made under powers in section 5 of the National Insurance Contributions Act 2014 and, as has been previously announced, a final version of the regulations and guidance will be published in October 2019.
The legislation is intended to take effect from 6 April 2020.
This consultation closes at 11:45pm on 20 August 2019
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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