Getting a National Insurance Number for a Looked After Child

Introduction

Children in local authority care do not receive a National Insurance number automatically. If you're a social worker responsible for a looked after child, you'll need to apply to HMRC on their behalf once they reach 15 years and 9 months old. This guide explains the application process, what documents you'll need, and how long it takes.

Who can apply

Only children's social workers can apply for a National Insurance number on behalf of a looked after child. Each application must be made separately — you cannot apply for multiple children in a single letter.

The application must be made using your local authority's official letter-headed paper and sent directly to HMRC.

When to apply

You can apply once the child reaches 15 years and 9 months old. This timing allows the National Insurance number to be issued before the child turns 16, which is when they may need it for work or further education.

What information to include

Your letter to HMRC must include the following mandatory information:

• A clear statement that you're a social worker applying for a National Insurance number for a looked after child
• The child's full name
• Any previous names the child has used
• The child's date of birth
• The date the child went into care
• The child's current residential address
• Your work phone number and postal address

Additional supporting information

Where possible, you should also include:

• Any previous addresses the child has lived at, such as their parent's old address or their last address before entering care
• Photocopies of supporting documents (see below)

Required documents

To strengthen the application, include photocopies of any of the following documents if available:

• The child's birth certificate
• Their care order
• The ID page of the child's passport

Important: Only send photocopies, not original documents. HMRC will not return original documents to you.

Special requirements for unaccompanied minors

If the child is an unaccompanied minor supported by the Home Office, you must include photocopies of either:

• The child's Home Office documents, or
• Both sides of their residence permit

Where to send your application

Post the letter and all supporting photocopies to:

PT Operations North East England

HM Revenue and Customs

BX9 1AN

What happens after you apply

HMRC will send a letter directly to the child confirming their National Insurance number within 7 weeks of receiving your application.

If HMRC needs additional information to process the application, they will contact you using the phone number and postal address you provided in your letter.

Checking on your application

If you need an update on an application you've submitted, you can contact the HMRC Juvenile Team:

Telephone: 03000 555 716

Opening hours:

• Monday to Thursday: 8:30am to 5pm
• Friday: 8:30am to 4:30pm
• Closed on bank holidays

Why a National Insurance number matters

A National Insurance number is essential for children transitioning out of care. They'll need it to:

• Take on paid employment
• Access certain benefits and support
• Open some types of bank accounts
• Apply for student finance

Getting this sorted before the child turns 16 ensures they won't face delays when taking their first steps towards independence.

Keeping records

As a social worker, keep copies of:

• The application letter you sent
• All photocopies of supporting documents
• The date you posted the application
• The National Insurance number once received

This documentation will be important for the child's records and may be needed if they need support accessing their National Insurance number in the future.

Sources

• Get a National Insurance number for a looked after child

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.