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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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General and supplementary provisions: No requirement to state a National Insurance Number

No requirement to state national insurance number

SSCB Act 1992 section 147(6) and SSCB (NI) Act 1992 section 143(6)

SS Administration Act 1992 section 13(1A) and SS Administration (NI) Act 1992 section 11(2)

Child Benefit (General) Regulations 2006, regulation 37

The requirement to state a national insurance number shall not apply to a claim for child benefit in respect of a child or qualifying young person who is living with a voluntary organisation and the applicant is a voluntary organisation as prescribed under regulation 36 (CBTM11030).