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  • overlapping national insurance number

    Dear HMRC teams, I hope this message finds you well. I realized that I have applied for two national insurance numbers in the past tax year due to visa status changes. I was on student visa until january this year, and has been working part time and paid tax using the first NI number I applied during my student visa. After January I was on graduate visa, and applied another national insurance number. I have created a HMRC account to claim tax refund but using the second NI number, so I cannot see and tax record on my system. I am writing to ask that if it is possible to combine the two NI numbers in the system so that I can claim the refund of the tax that I paid when working using the first NI number? Thanks for your help.