Share this content

How to register an overseas national as a partner without a national insurance number

I have been asked to set up a partnership between two individuals in the UK. One person is living in S. Africa and doesnt have a UK national insurance number. HMRC have informed me i would need to get a CWF1 filled in for each partner but have said without a NINO for the person living abroad, Longbenton won't set him up!

Please advise/share experiances of how other accountants manage to register unincorporated businesses owned by overseas nationals living overseas without a national insurance number!

Many thanks for your help


Please login or register to join the discussion.

You don't

 You need to get a NINO.

Thanks (0)

The chap on the phone said they won't give a NINO to anyone who

The chap from the Charity, Assets & Residency Unit said they wont give a NINO to anyone who is not physically in the UK even if he is running a business from abroad?!

Thanks (0)

Limited company?

Why don't you set up a limited company?

Thanks (0)

too late

This partnership should have been set up over 2 years ago. From what i understand Ltd's cannot be backdated so would have to set up a partnership back dated to two years ago, pay the late registration and other penalties and then bring them into the Ltd from today (as an example) but it still leaves me with the problem of needing a NINO to set up the partnership. What is annoying me is that HMRC were in correspondance with this chap at least in 2009 (i have received a letter sent by HMRC to the old accountant) but HMRC do not recognise the referance number and do not acknowedge that he has ever had any previous records with them and that "i have to get a NINO and set him up".

Thanks (0)

Letter to HMRC

Write a letter to HMRC explaining that your client has been refused a NINO.

Thanks (0)

and point out

he is

NR/NORhas never been resident in the UK (assuming that to be so); andhas no liability to NIC

Thanks (0)