OM v Her Majesty's Revenue and Customs (CHB): [2018] UKUT 50 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 4 February 2018.

Read the full decision in CF/1556/2016.

Judicial Summary

For the purposes of section 13(1B)(b) of the Social Security Administration Act 1992 (N.I. number-related child benefit entitlement conditions), an application for a N.I. number that complies with regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 amounts to an application accompanied by information or evidence to enable allocation of a N.I. number where (a) regulation 9 requires an application to be made for a N.I. number; and (b) the Secretary of State, or H.M.R.C, fail to identify why further information or evidence was required. CH 4085 2007 distinguished because, at the relevant date in that case, regulation 9 imposed no requirement for an application for a N.I. number to be accompanied by a document specified in Schedule 1 to the 2001 Regulations.

Published 23 February 2018