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HMRC internal manual

National Insurance Manual

National Insurance Numbers (NINOs): Special Cases: NINOs for people going or living abroad

Any request for a NINO for employment purposes from a person living, or going to live, abroad is handled by International Caseworker (IC) in Newcastle who will advise how the person can obtain a NINO via Job Centre Plus.

IC will also advise in cases where a person from abroad was working in the UK for a short period, had UK NICs liability but left the UK before they could be allocated an NINO.

Refer any cases to IC, Newcastle and they will deal direct with the person concerned.