National Insurance number missing
If an employee forgets their National Insurance number (NINO), or needs a letter confirming it, there are options. They can be advised to:
- check previous paperwork – payslips, P60, tax, pensions or benefits correspondence
- use form CA 5403. This is completed online, printed and posted to HMRC: bit.ly/2ZZWYAx, but can take up to 15 days. It is not designed for anyone who has not had a NINO before. A different process applies here
- phone the National Insurance Number Helpline, 0300 200 3500 – though this only takes requests: HMRC won’t give NINOs over the phone. Information is sent by post, with a 15-day timeframe
- go online via the personal tax account, or use the HMRC app. Going online is HMRC’s preferred route, and should be the quickest. Employees can be directed here www.gov.uk/personal-tax-account to set up a personal tax account. From this, they can share, print or view a copy of their NINO confirmation letter.
Where employees are unable to provide you with a NINO by the time you run your payroll, HMRC suggests that the relevant field on your Full Payment Submission is left blank.