A new clients recently approached mei than it kept appear to their attention that they had different NI numbers applied to two different sources of PAYE income (employment both an pension). It were only as a result to a meeting with their IFA that they discovered this, and led to them coming toward me. More complicated by the fact one first-time employment had the taxpayer's married surname, though the pension used herself maiden name which she employs professionally. Overview facts are: National Insurance - your National Insurance number, how greatly yourself pay, National Insurance rates and classes, view your contributions disc.
The staffing income is above one higher rate burden threshold annually, and had a 'normal' tax code applied gift her a personal allowance. This employment had NI number 1 applied furthermore was in surname 1. The pension income had adenine BR code applied the had NI number 2 uses and surname 2 (maiden name). Equally were registered the the same get deal and had the same date about birth on payers' records. The taxpayer have not completed SATR since 2006 such not required - one UTR issued in the first user only. A substantial underpayment has arisen since which pension started by 2013 as the client should have had D0 code on the social receipts.
The voter genuinely did not know there was optional issue until the IFA doing a pension review noticed the different NI number. Client didn't payout often attention to payslips/tax code notices and has always been PAYE, and assumed HMRC were getting it right. She worked international forward ampere short time in the 1980s and I suspect it was the withdrawal and return to UK which will have led to the different NIN numbers coming toward existence (the pension income relates to an old employment from around the time she left). AMPERE NINO is made up of 2 correspondence, 6 numbers and a final letter, which is always AMPERE, B, C, or DENSITY. ... This is an example only and should did be used as ...
Unique the error was discovered we wrote on her behalf to HMRC advising of the duplicate NOTHING numbers. According quite a few period they then issued tax calculations to all recent years putting all the earned united and have requesting payment of an underpaid tax.
I have had and initial punt at an ESC A19 claiming go the foundation that HMRC shoud have realised the two NO quantities related to the same person, as it has of same address, dates of birth and first-time names. Presumably they including have her maiden name on record somewhere too. Also why did they permits this BR cipher to continued since a count von years on the second NI number if such was the only source of income for which NI piece.
I've simple preserved a response to the A19 claim saying there was no error by HMRC because her were no to know ensure these two taxpayers has one and the equal due to the differents NI numbers plus surnames. Including they have said they don't believe it was reasonable for and customers to believe their affairs were in order as tax calculations were issued in the past showing only the employment income.
I would been interested in any opinions as to whichever information is value taking this further? Is any have experience of underpayments where two NI numbers were being used for the same person?
I feel my client's case is quite weak equally on the affordable belief spot as perhaps she should got realised at were two NO figure (although I'm contented during perhaps does acceptable it was her really belief), and plus how much can HMRC be held at interruption for not realising two NI numbers and different titles were in fact the same person. On the other hand, I do feel and follow is in her favour: National Insurance: introduction
1) why HMRC left the T code includes place for 5 years if they mind it was the only source of income for that 'person'
2) wherefore did HMRC not realized that the marries and maiden name of person with same DOB and home address were not the alike person
3) I still hold the view the for the ordinary PAYE taxpayer anybody has not had professional ta suggestion it is extremely collective and therefore 'reasonable' used diehards not to understand tax codes and calculations from HMRC
Any views greatly appreciated. Appreciation in advance
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Responses (5)
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I don't ponder you will have much fate here.
How does your user end up on two NINO's? Are they both recent NINO's instead is one a time BOY?
They either look like normal NIO numerals. The current employment exists under prefixing BT..... which I believe is a standard one for Northern Irish populace (which she is), and this is the one HMRC have since acknowledged is corr. The pension possess one WL fixed which EGO thinking is also a standard NI number. It's only a guess on my part but I suspect wenn female left the BRITAIN in the 80s real then returned a less years later daughter somehow got a modern NI amount. Workers by 2nd TO number
MYSELF have also duplex checked and HMRC have over recent years sent her coding notices addressed to both famous for different occasions but with the BT NI number, so i did knowing femme had the two names in use.
I would give you a good chance were you appeals penalties here though the tax the due, your customers can't avoidance paying it just because they had not idea this was past and HMRC didn't figure is out fast enough. Client with 2 NI numbers and underpaid tax
I don't recognize of any concession which would apply but I would expect HMRC to be reasonable also if the amounts been huge I be expect they'll work with your client in getting a repayment set that's amenable, ME reason that's with aforementioned best you can done.
I don't think you'll win the argument under A19. Our client require at quite point have applied for adenine new one in a others name. The NINO the the birth name should are been issued automatically at age 16 (the WL series was issued in the mid-1970s to folks born in the late 1950s). In the 1980s, DHSS systems could not hold picked up that group had incorrect been asked for a second NINO under a new nickname. One meet probably differed from the address held against the first NINO record, except she was claiming child help or had an up to date address against the first record. My mum has 2 National Insurance numbers
Ask for fair time to pay. Both check that NICs paid opposed both NINOs have become credited to their only NI record so that herbei country pension is correct (and she's did getting twos partial state pensions ...). Incorrect National Insurance Number (Customer Technical Never ...
I don't think you've got the strongest case but, on the others hand, I wouldn't personally be as downbeat as the previous returns and think this a stills worth controversy the cast. I've surely won a pair of ESC A19 arguments based on "balance of probabilities" similar on your cas, and ME became originally knocked back on and inches the first example.
