NINO prefix reminder

07 September 2020

CIPP members have contacted our Advisory team querying NINO prefixes that they have been sent via RTI notices. When the members are entering the new NINO prefix (example, HN), their software is advising that the prefix in invalid and rejecting the amendment.

The policy team has queried this directly with HMRC who have fed back the following advice:

“HN is a valid prefix as per the rules here:

  • The characters D, F, I, Q, U, and V are not used as either the first or second letter of a NINO prefix.
  • The letter O is not used as the second letter of a prefix.
  • Prefixes BG, GB, KN, NK, NT, TN and ZZ are not to be used”

Members are advised that if their software is rejecting a NINO that complies with the above guidance, they will need to contact their software provider for a solution.


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