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CJRS: applications for employees with no NI number

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The CIOT has received details from HMRC on making claims under the CJRS for employees for whom no national insurance number (NINO) is held. According to HMRC, where an employee has a NINO, but the employer does not know it, the employer should make all reasonable efforts to establish the number.

Where an employer has fewer than 100 furloughed employees, and one or more does not have a NINO, the employer should contact HMRC’s Covid-19 Helpline (0800 024 1222). The employer’s entire claim for all employees would then be handled by the Helpline, so HMRC advises that all relevant information should be to hand during the call.

Employers with 100 or more furloughed employees must instead provide a payroll or employee reference number for any employee without a NINO in their file upload.

Issue: 1485
Categories: News