Matthew Hawkins
Joined: 3/7/2023
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Registering for SA - Non-resident individual with no NI number
Hi, I have submitted 2 SA1 forms (print and post versions) for a non-resident person who does not have a NI number. On the 2nd submission to HMRC a cover letter explained that the person did not have a NI number and that the absence of such should not prevent the registration. On both occasions HMRC have replied to the client with a standard letter advising that a NI number is required. Is this correct, if so, are all non-resident persons then required to obtain an NI number before they can be accepted for SA registration? Please can you advise? Thanks Matthew