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HMRC internal manual

National Insurance Manual

National Insurance Numbers (NINOs): Registration of a new NINO: Legislation

Regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 - (Statutory Instrument 2001 No 769).

This says that someone in the UK who has started work (as an employee or self-employed) must apply for a NINO. People who are entitled to and want to pay Class 3 NI contributions may also apply. This regulation also allows arrangements to be made to allocate NINOs to juveniles in the 12 months before they reach age 16 (allowing for juvenile registration see (NIM39305).

Since 2006, these regulations also:

  • allow that an applicant for a student loan may be directed to apply for a NINO.
  • specifies that, in employment inspired applications, the application must be accompanied by right to work documentation.

Regulation 66 of the Social Security (Contributions) Regulations 2001 says that every employed earner, in respect of whom any person is liable to pay an earnings-related contributions, shall, on request, supply his NINO to that person.

Regulation 104 of the Social Security (Contributions) Regulations 2001 - Statutory Instrument 2001 No 1004 says that a self-employed person who is to be treated as an employee for National Insurance purposes must tell their employer their NINO so the employer can enter it on the deduction card.

Section 19 of the Social Security Administration (Fraud) Act 1997 applies to people without a NINO who want to claim benefit from DWP.

Paragraph 1A of section 13 of the Social Security Administration Act 1992 applies to people claiming Child Benefit.

If someone makes a claim to benefit they must have a NINO or be able to provide sufficient information or evidence for a NINO to be traced, confirmed or allocated to them.

Section 19 also applies to any other person included in the claim (partner, for example). In all cases the individual must be able to prove that they are who they say they are. If they are unable to do this to DWP’s satisfaction, they will not be entitled to claim or receive benefit and so will not need a NINO

Regulation 5 of Tax Credits (Claims and Notifications) Regulations 2002 requires a person who is claiming tax credits to provide the HMRC with their NINO.