During the pandemic it has been very difficult for individuals to acquire a new national insurance number. This has been a problem for people moving to the UK, as those who have lived in the UK and whose parents claimed child benefit on their behalf should automatically be issued with an NI number at age 16.
To acquire an NI number most people had to attend a face to face interview at a DWP office in order to prove their identity, but the DWP was not holding any such interviews.
HMRC has now opened an online service to apply for an NI number. This allows the applicant to upload their identity card, passport or biometric residence permit. If the individual doesn’t have these documents they need to attend an interview at DWP, and those interviews have now recommenced.
Employers can pay workers who do not have an NI number. Once the employee has their NI number this should be provided to the employer who can included in RTI submissions.
Written by the Tax Advice Network