under 16 and needs NI number rant

momof2girls

..........

Lokolo

She gets one 3 months before her 16h birthday, so she will get it soon anyway (3 months)

She will get a P60 at the end of the tax year of which she can send it off with an overhead letter and get a tax refund.

FatAndy

Assuming she's still in school she could complete a student declaration form P38(s) which will authorise her employer not to deduct tax from her earnings.

http://www.hmrc.gov.uk/forms/p38s.pdf

Strictly speaking these should only be used by students who only work during their holidays but providing they earn less than £6,475 in 2009/10 they should be ok.

fengirl_2

Having an NI number is nothing to do with the tax you pay.
Your daughter needs to ask the employer for a form P46. She signs this to say this is her first job and the employer will put her on code 647L which means she can earn £6479 this tax year without paying tax. The tax overpaid so far will be refunded by the employer. The employer is talking rubbish if they are saying they cant give her a P46 without an NI number. There are quite clear instructions from HMRC which says that they show her date of birth in the NI number field. HMRC will then allocate a temporary number to her tax record. Thsi can be update to her correct NI number when its issued.
She cannot complete a P38 as she is not just working in the holidays.

CLAPTON

from the HMRC site

http://www.hmrc.gov.uk/employers/working_out.htm#38



National Insurance numbers

Importance of National Insurance numbers

The HM Revenue & Customs National Insurance Contributions Office issues National Insurance (NI) numbers to those approaching 16 years of age and to those working or claiming benefit so that NICs and credits can be correctly recorded on each person�s National Insurance account, Income Tax and other records.
You should ask your employee for their NI number and they must let you know what it is, if known, when you ask for it. It is essential that you show the full and correct NI number on all documents on which you record NICs. Anyone who does not have an NI number must apply for one when they start work by contacting Jobcentre Plus on 0845 600 0643.
The NI number is important because it helps to link the information you will send us at the end of the year to your employee's National Insurance account, Income Tax and other records. This in turn helps to protect your employee's entitlement to benefits such as basic State Pension.
Use the correct National Insurance number

The HM Revenue & Customs will no longer accept "temporary" National Insurance numbers, for example TN220157M for a male born on 22 January 1957. This applies no matter which method you use to submit your forms and returns (for example paper, online) so in all cases you should try to obtain the correct National Insurance number

System

they may not issue them but every child does have a NI number i know my 12 yr olds as its the reference used on her DLA paperwork

fengirl_2

This still does not prevent the employer from accepting the P46 and acting on it!