Regulation 11C Information provided by individuals to scheme administrator: national insurance numberF1

Paragraph (2) applies where a scheme administrator needs an individual’s national insurance number or to obtain an alternative number in respect of an individual in order to complete an event report F2, other than an event report in respect of reportable event 9, or a return under section 254.

The individual must provide the scheme administrator with the national insurance number or the information described in paragraph (3), as appropriate, within 60 days of the date on which the scheme administrator requests the individual to provide the information.

If the individual does not qualify for a national insurance number the individual must provide the scheme administrator with confirmation of this in writing, together with the individual’s date of birth and address.