Update on KC National Insurance number prefix

16 November 2016

The majority of employers will now be able to submit RTI data for employees using the KC National Insurance number prefix.

HMRC’s SDS Team has confirmed that the live (production) environment for Internet users has been updated to accept the wider range of NINO prefixes, including KC, for all RTI messages.

The equivalent changes to the test services will be released on 28 November (TPVS/VSIPS) and 12 December (Local Test Service).

Some software products, including HMRC’s Basic PAYE Tools, may not be updated before April 2017. If this applies to you then you should continue to follow this guidance when submitting your RTI:

  • the National Insurance number field should be left blank
  • you should make sure the employee address field is completed in those cases.

If you/your employee has a ‘KC’ National Insurance number, there is no need to request a new one.

You should continue to apply tax codes and notices you receive from HMRC in the normal way.