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HMRC internal manual

Tax Credits Manual

Extra information: glossary: N

National Insurance number
Non-advanced education
Non-European Economic Area (EEA) - entitled to CTC and/or WTC
Notional overpayment
Not Relevant post

National Insurance number

A National Insurance number (NINO) is a unique reference allocated to an individual by the National Insurance Contributions Office (NICO).

A NINO consists of two letters then six numbers then one letter - for example, AB123456C.

The NINO can be found on

  • the P2 (Notice of Coding) from HM Revenue & Customs
  • the customer’s P60
  • any recent communication from the Department for Work and Pensions, Jobcentre Plus (or the Northern Ireland equivalents) or NICO
  • the customer’s National Insurance card
  • the customer’s payslips.

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Non-advanced education

This is a course that isn’t classed as advanced education.

Non-advanced courses include

  • National diploma (ordinary)
  • BTEC (National Diploma)
  • BTEC (First Diploma)
  • National certificate of the Scottish VEC
  • GCSE (advanced grade)
  • Religious Studies
  • Traineeships (England)

A course of education is not defined in legislation however we would expect any course to have regular formal assessments that measure a students progress and be carried out by a qualified person, for example a tutor. In mainstream education this is the curriculum. The result of the assessment should determine whether or not the student can progress.

It may be difficult to determine whether a young person is in FTNAE where they are undertaking ‘religious studies’ and there is no recognisable course of education or an accredited qualification. Where a young person is undertaking secular studies alongside religious education the secular studies may satisfy the FTNAE condition provided they meet the criteria listed above. Where they do it will not be necessary to consider the religious education as the FTNAE condition will be satisfied by the secular studies.

The following provide guidelines for cases where religious studies have to be considered:

  • Islamic studies - where a young person is studying Islamic education the year of the study determines the level of the course. For example, year one of study equates to Level one, year two relates to Level two and so on. Years one to three are accepted as non-advanced education. Year four / level four may be advanced. However, unless there is evidence to show otherwise, level four should be accepted as non advanced education. Year five / level five is advanced.

Note: Islamic colleges may be referred to as Madrissa or Darul-Uloom.

Note: Alim and Fiqh are generic terms for a course of study.

  • Jewish studies - where the young person is studying at a Yeshiva in the UK this should be accepted as non advanced education
  • Scottish certificate of education (higher grade)
  • Scottish certificate of sixth year studies.

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Non-European Economic Area (EEA) - entitled to CTC and/or WTC

CTC only

The following countries have concluded agreements with the European Community that allow their nationals to be entitled to CTC only

  • Algeria
  • Morocco
  • San Marino
  • Tunisia
  • Turkey.

WTC only

The following country has ratified international agreements which allow their nationals to be entitled to WTC only

  • Turkey.

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Notional overpayment

A notional overpayment isn’t an actual overpayment. It means that the total amount of payments to date is greater than the household’s entitlement to date. The overpayment is ‘in-year’.

For example: the household entitlement to date is £5,400 but a total of £7,000 has already been paid. This means that there’s a notional overpayment of £1,600.

This overpayment amount may change. For example, there could be a change of circumstance that affects the entitlement amount such as the customer may not have informed us that a new baby has been born.

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Not Relevant post

Not Relevant post is incoming post that isn’t relevant to the claim form. It isn’t relevant because the information in the letter isn’t needed when calculating the amount of tax credits the customer is entitled to. The following is Not Relevant post

  • birth certificates
  • household bills
  • housing benefit claims
  • self assessment forms
  • wage slips.