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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.8 NIC administration /National Insurance number / E8.808 National Insurance number—introduction
Commentary

E8.808 National Insurance number—introduction

Personal and employment tax

E8.808 National Insurance number—introduction

All those who contribute to, or benefit from, the social security system are allocated a National Insurance number. Each individual is normally registered just before their 16th birthday and is sent their number, which is in the form of two letters followed by three pairs of numbers and a further single letter, eg—

AB 12 34 56 C

The letters D, F, I, Q, U and V are not used in the first pair, and the letter O does not occur as the second letter1.

Where a child is resident (see E8.707) in Great Britain at the age of 15 years and 9 months, or child benefit is then in payment in respect of him, a National Insurance number is automatically allocated and, provided that the child has a UK address, a notification of the National Insurance is sent in the form of a letter (the former plastic National Insurance number card (RD3) having been withdrawn in 2010–11 to save money). Since April 2005,

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