NIM39115 - National Insurance Numbers (NINOs): Format and Security: NINO prefixes
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
Quality Standard Validation Specification from 2004
The Quality Standard is what is expected from employers or their intermediaries when filing their Annual Return (P35) and End Of Year Summary (P14) over the Internet and Electronic Data Interchange (EDI) from the 2004-2005 tax year.
The Quality Standard will accept GY and JY prefix "NINOs" although they are no longer accepted for use as valid NINOs unless they were first used in UK pre-6 April 1975. Up until computerisation of the UK social security scheme in 1975, customers entering the UK from Guernsey and Jersey were able to use their Channel Island NINO which was to raise a NIRS account. These GY and JY numbers are valid and P14s etc will be accepted. If there is no NIRS account for a GY or JY prefix number, the customer will need to apply for a UK NINO in the normal way.
A return will be treated as not having been made if it fails to meet the Quality Standard.
For details of the timetable introducing e-filing and the quality standards for each year go to www.hmrc.gov.uk/ebu/qual_stand.htm.