4 min read
Making a Subject Access Request to HMRC for National Insurance Data
If you need information about your National Insurance record that isn't available through your online tax account, you can make a subject access request (SAR) to HMRC under data protection law. HMRC must respond within one month in most cases, and there's usually no fee to pay. This article...
If you need information about your National Insurance record that isn't available through your online tax account, you can make a subject access request (SAR) to HMRC under data protection law. HMRC must respond within one month in most cases, and there's usually no fee to pay. This article explains what information you can request and how to go about it.
What is a subject access request?
A subject access request is your legal right under data protection law to ask for a copy of the personal information an organisation holds about you. When you make a SAR to HMRC, you can request any personal information they hold about your National Insurance record and other tax matters.
Check before you make a request
Before making a subject access request, you should check whether the information you need is already available to you online. HMRC provides access to much of your personal information without needing a formal request, covering the current tax year (2025/26) and the last 5 years.
You can find this information in:
- Your personal tax account
- The HMRC app
These services will show you most National Insurance and tax information for recent years. You should only make a subject access request for information that isn't available through these channels, such as records from more than 5 years ago or specific types of data not included in your online account.
If you're a tax agent or solicitor, you can access your client's information from the last 5 years using the Income Record Viewer, provided your client has given you authorisation.
Making your request
Subject access requests are free in most cases. However, HMRC can charge a reasonable fee or refuse your request if it's unfounded or excessive. The Information Commissioner's Office provides guidance on when requests might be considered excessive.
What information to include
To make a valid subject access request, you need to provide:
Details about what you're requesting:
- The specific information you need
- The years you need information for
- The reason for your request (this helps HMRC send it to the right team)
Proof of your identity:
- Your full name
- Your National Insurance number
- Your date of birth
- Your current address and any previous addresses from the last 5 years
Your signature:
- An original signature if you're sending a letter by post
- An e-signature if you're using the online HMRC consent form
Authorising someone to help
You can give permission for someone else to receive your personal information on your behalf. This might be a solicitor, tax agent or trusted person.
To authorise someone, you need to:
- Complete and print the HMRC consent form, or
- Write a letter confirming what information they can receive
If you use the consent form, you must send it along with your subject access request letter.
How to submit your request
You have several options for making a subject access request:
Online: Complete and submit the Data Protection Subject Access Request form through HMRC's online service.
By post: Print the Data Protection Subject Access Request form and send it by post, or write your own letter including all the required information. Send it to:
Subject Access Requests
HM Revenue and Customs
BX9 1AN
By phone or webchat: Contact HMRC directly to make your request.
What happens next
HMRC must respond to your request within one month of receiving it. This is the standard timeframe for most requests.
However, HMRC may take up to 3 months to respond if:
- They have received several requests from you at the same time
- Your request is complex
If HMRC needs longer than one month to respond, they will send you a letter explaining why and letting you know when to expect a reply.
When to use a subject access request
A subject access request is particularly useful when you need:
- National Insurance records from more than 5 years ago
- Detailed information not shown in your personal tax account
- Information that you need for a dispute or legal matter
- Historical records for pension purposes or benefit claims
Remember that for information from the current tax year (2025/26) and the last 5 years, your personal tax account or the HMRC app will be quicker and easier than making a formal request.
Sources
This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.
Related Articles
Understanding Your National Insurance Correction Letter from HMRC
If you've recently corrected your National Insurance contributions through HMRC's online system, you may receive a letter from HMRC explaining what they've found. These letters are sent to employers who have made corrections to National Insurance payments using their Business Tax Account after 6...
Reporting Financial Loss from National Insurance Credits Service Delays
Delays to the National Insurance replacement credits service mean some parents and carers reaching State Pension age before April 2027 may have received lower pension payments than expected. If you're affected and believe you've suffered a financial loss, you can report this to HMRC through their...
Where to Get Help with National Insurance Questions
If you have questions about your National Insurance contributions, record, or entitlements, several support options are available depending on your needs. This guide explains how to contact HMRC directly, access free professional advice if you're on a low income, and when you...