we've taken a new client, she's come to the UK and is commencing self employment
she's been refused an NI number on the basis she doesnt need one - we cant register her for self assessment without one
the NI office have told her that she can register as self employed without an NI number, but i think this incorrect
where do we go from here
Replies (4)
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Listen in on the call to the NI application line? Someone has got the wrong end of the stick
From https://www.gov.uk/apply-national-insurance-number
If you do not already have a National Insurance number, you only need to apply for one if you’re planning to:
work
thanks, the client has commenced self employment already, she's actively promoting her business
she has not yet had a customer - this is the reason why they are refusing to issue the NI number
any ideas?
Yes.
Get a customer.
Apply for NI number after that.
All about timing.
The law requires registration for a NINO by anyone aged 16 or over who is an employed or self-employed earner and is resident or present in the UK and not exempt from the rule under EEA rules or a treaty. An adult EU citizen who comes to set up a business in the UK without simultaneously being in business in another EEA state (which might be the competent state that has responsibility for collecting contributions and paying benefits) is liable to register for a NINO.
The only question is when she actually becomes a self-employed earner. Deciding to become self-employed doesn't get you there. If she's commenced trading, she's got to register and they've got to register her, and commencement doesn't necessarily mean having a first customer. Look at Birmingham & District Cattle By-Products for guidance.