PAYE104070 - taxpayer records: citizen identification record: national insurance numbers
The Customer Validation Unit (CVU) in NICO is responsible for
maintaining the database of unique National Insurance numbers
(NINOs).
When a COP record is set up using Function MS, automatic
processes will
- Where a NINO has been entered
- Check whether or not the NINO entered is already in use, having been allocated to another taxpayer
And if it is a duplicate
- Substitute a temporary reference number for that NINO on the record
- Where a Temporary Reference number has been allocated in the absence of a NINO
- Create an entry on an electronic work list at CVU, so that the correct NINO may be established, or a NINO be allocated, and entered on the taxpayer identification record. In turn, this will be passed to COP, and if appropriate SA
However, in local offices you may have a complaint, MP enquiry or student loan case where
- The NINO on the taxpayer identification record, and therefore the COP record, should be replaced by a different NINO
Or
- The Temporary Reference number on the taxpayer identification record, and therefore the COP record, can be replaced by a NINO
Only in this circumstance can you contact CVU to initiate correction of the records. You cannot make that change
- Complete form (This text has been withheld because of exemptions in the Freedom of Information Act 2000)which has a combination of tick boxes and text fields
- Fax the form to CVU (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
CVU will action the request within 48 hours. The form will not
be returned to you unless there is a problem with carrying out your
request. In that circumstance, a brief explanation will be attached
to the form.
Note: Local offices also use form CVU1.V2 to ask
CVU to merge duplicated taxpayer records in complaint, MP enquiry
or student loan cases. CVU will not return the CVU1.V2 form where
successful merge action has been taken, unless requested to do so
or there is a problem with carrying out your request when a brief
explanation will be attached to the form.
Duplicated NINOs
Where a duplicated NINO is discovered, CVU will replace the
NINO with a Temporary Reference number, using TBS Function AMEND
NINO.
Where this taxpayer is a tax credit claimant (a Tax Credit
interest is noted on the record), TBS AMEND NINO will not assign a
temporary reference. This is because tax credits can only be paid
where the Citizen Identification Framework holds a valid NINO. The
CVU operator will contact the Tax Credit Office to resolve the
problem.
NINO history
Any changes to the NINO or Temporary Reference number will
result in an historical record being created.
Any historical NINO or Temporary Reference number, and the
date those changes were made on the taxpayer record, can be viewed
in TBS Function VIEW TAXPAYER DESIGNATORY DETAILS. To do so, select
the [NINO] button.
Work Lists
When the NINO or Temporary Reference number on a record is
changed, any associated work item will be re-referenced to show the
new NINO or Temporary Reference number.
