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Posted Thu, 17 Jun 2021 09:36:26 GMT by Steve Ashworth
Hi, we have a Director who is based in Holland and needs to register for a UK NI number, but the HMRC website and NI application page is blocking/denying his access. Is access allowed from overseas or is there another way he can obtain one. Thanks.
Posted Mon, 21 Jun 2021 17:20:02 GMT by HMRC Admin 10

I have attached the website advising how to obtain a national insurance number, this site also includes eligibility criteria:

Apply for a National Insurance number


Posted Tue, 22 Jun 2021 14:34:09 GMT by Steve Ashworth
Thank you for your reply. Could I just check, our Director is based overseas and not resident in the UK (he is UK domiciled) and will not be living or working in the UK. He is a Director of a UK company, but won't be coming to the UK. He wants to register for national insurance and have a national insurance number, is this not possible? Thanks.
Posted Tue, 29 Jun 2021 11:39:21 GMT by HMRC Admin 9

The strict eligibility to apply for an National Insurance number from DWP states “living in the UK and have the right to work in the UK”.

If the director is liable for UK National Insurance then he may be able to apply. If he is not liable for UK National Insurance then he does not require a National Insurance number.

You can find further information along with the National Insurance number application helpline here: 

Apply for a National Insurance number

Thank you. 

Posted Tue, 28 Sep 2021 06:52:05 GMT by Sena
Hello, As far as I understand non-resident directors (from different nationality) have to pay PAYE. Do short term visitors (only attending board meetings as a non resident director) have to pay National insurance contribution? The problem is non resident director also could not attend the meetings in the UK, could not travel to the UK as a short term visitor due to the pandemic and still pays national insurance contributions for the tax year 2020/2021 but he does not have national insurance number written on P60 form so he cannot claim any refund. So, does he have any right to claim refund? If he has, how? If you help, I will appreciate.
Posted Fri, 08 Oct 2021 07:57:00 GMT by HMRC Admin 19

We would need to make a decision on your liability to pay UK National Insurance, before we could decide on any refund. This would need to be checked in writing by sending in the following information:

The individuals full name

National Insurance Number

Date of birth 

Address (UK and abroad where applicable) 

The type of work they do

Company name and address (UK and abroad if applicable)

Where the contract is held 

How often work would be carried in the UK

Their normal working pattern. 

In this instance as the director is unable to attend the meetings in the UK in person, you would need to confirm this in your correspondence. As they do not have a National Insurance Number we would need the temporary reference used on the P60.

The information should be sent to:
National Insurance Contributions and Employer Office
HM Revenue & Customs

Thank you.
Posted Fri, 08 Oct 2021 11:40:19 GMT by Sena
Thanks for the information. However, the problem is we do not know what his national insurance number is . Is it possible to send the letter without national insurance number? I can even put p60 form as an annex to the letter showing all the detailed information. The letter about national insurance number( temporary) sent to the home address more than once and we could not deliver it yet. We have been waiting for more than 6 months. If you answer my question I will appreciate
Posted Tue, 12 Oct 2021 11:06:12 GMT by HMRC Admin 19

If there is no temporary reference on the P60 or used by the employer, please send a copy of the P60 and all the previously noted information and we can look into this further. 

Thank you.

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