TCM0066140 - Claims - capture (L-P): NINO provision and verification (Info)

It is a condition of entitlement to any Working Tax Credit (WTC) and Child Tax Credit (CTC) claim that the claim must be accompanied by

• information or evidence to confirm that the National Insurance Number (NINO) provided belongs to the customer
  or
• information or evidence to enable their NINO to be traced, if it’s unknown.

When the NINO supplied by the customer is entered on the computer, the computer will try and match it with an existing record. If no trace is found, you will have to perform a manual trace to identify the customer.

If either customer is sure they have never had, or applied for, a NINO

• don’t advise the customer to go directly to their local Jobcentre Plus or their local Social Security Office (in Northern Ireland) to obtain one
• don’t advise the customer to call the National Insurance Registration helpline.

If further specialist tracing action establishes that the customer has underlying entitlement to tax credits but doesn’t have a NINO, Tax Credit Office (TCO) will

• act on behalf of the customer and send a request to the customer’s local Jobcentre Plus or Social Security Office to allocate a NINO
• write to the customer explaining that this request has been sent.

The Jobcentre Plus or Social Security Office will invite the customer to attend an interview to confirm their identity. Once the customer’s identity has been confirmed, it will then be possible to allocate a NINO.

Note: Customers living in the European Union and partners of Crown Servants posted overseas will not be required to attend an interview at a Jobcentre Plus or Social Security Office.

Note: Underlying entitlement is where the customers have satisfied basic tax credits entitlement conditions including residency, responsibility for a child (if claiming CTC) and/or working the required number of hours (if claiming WTC).