PTM161200 - Information and administration: National Insurance numbers
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If the individual is not entitled to a NINO
What happens if the scheme administrator is not provided with a NINO?
Regulation 3(2) to (2B) The Registered Pension Schemes (Provision of Information) Regulations 2006 -SI 2006/567
The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 - SI 2005/3454
Since 6 April 2011 a National Insurance number (NINO) must be given when details for an individual are provided as part of the Event Report (events 1 to 9 and 21 to 23).
Most individuals will have a NINO. Details about who needs a NINO and how to get one can be found on the gov.uk website under the ‘money and tax’ section.
- The individual cannot remember or has lost their NINO - see https://www.gov.uk/lost-national-insurance-number.
- The individual is unsure that they qualify for a NINO - see https://www.gov.uk/national-insurance/overview.
If the individual is not entitled to a NINO
If an individual receiving a scheme payment is not entitled to a NINO the scheme administrator can get an ‘alternative identifier’ from Pension Schemes Services (PSS). The scheme administrator uses the alternative identifier in place of the NINO when completing the Event Report or Accounting for Tax return. However it can only be used once. If someone appears on more than one report or return the scheme administrator should contact PSS each time an alternative identifier is needed for that person.
The scheme administrator must have written confirmation from the individual that they are not entitled to a NINO before asking PSS for an alternative identifier. This written confirmation could include:
- a letter from Jobcentre Plus that confirms the individual is not entitled to a NINO, or
- a letter from the member, or the member’s guardian, confirming that the member is not entitled to a NINO.
The scheme administrator also needs the individual’s date of birth and address.
To get an alternative identifier the scheme administrator should call the PSS helpline (0300 123 1079). To get an alternative identifier PSS needs the following information:
- the individual’s name
- their date of birth
- their current address
- the scheme’s PSTR (Pension Scheme Tax Reference), and
- details of all returns or reports being completed for that individual.
What happens if the scheme administrator is not provided with a NINO?
Regulation 11C The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567
If a scheme administrator asks an individual for their NINO the individual has 60 days to give the scheme administrator either:
- their NINO, or
- written confirmation that they are not entitled to a NINO, their date of birth and address.
If the individual does not comply with this requirement they can be liable to penalties under section 98 Taxes Management Act 1970. That is a penalty of up to £300. If they still fail to provide the information after this initial penalty daily penalties of up to £60 per day can also be raised.
Where the scheme administrator has made reasonable attempts to get either the NINO, or written confirmation that the individual is not entitled to a NINO, but has been unsuccessful they should contact the PSS helpline (0300 123 1079). The scheme administrator needs to give PSS the following information:
- the individual’s name
- their date of birth
- their current address
- the scheme’s PSTR (Pension Scheme Tax Reference)
- details of all returns or reports being completed for that individual, and
- evidence that the individual has not complied with the requirement to provide NINO details. This could, for example, be copies of correspondence the scheme administrator has issued asking for the information.