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TN numbers to stop
03/12/2003 14:12:19
From April6 2004 all form P14 data should include a National Insurance number (NINO) and where that isn’t possible the employer should leave the NINO field empty and instead provide the ‘date of birth’ and ‘gender’ in the appropriate fields. This will no longer be an acceptable entry.

In those rare, exceptional circumstances where, during the year, an employer does not have the individual’s NINO or date of birth, the NINO or date of birth fields should be left empty.

Employers should make every effort to identify the NINO and date of birth during the year. Returns that do not include a NINO or a date of birth and gender will be rejected.

  • Inland Revenue offers a National Insurance Number Tracing (and Verification) service for employers that can be used by either:
  • obtaining form CA 6855 from the Employer’s Order line on 0845 7 646 646
  • on the Internet at http://www.inlandrevenue.gov.uk/employers

by employer’s preparing a schedule clearly setting out the information in the following order: Employees title, surname, first name, address, date of birth, sex, Works/Payroll Number, date employment started, date employment ended (if applicable) employer’s name and address, Inland Revenue Office number, employer’s reference number, and in instances of verification the NINO and sending to

Inland Revenue
National Insurance Contributions Office,
P46 Section,
Room BPI 102,
Benton Park View,
Newcastle Upon Tyne,
NE98 IZZ.


Rolling holiday pay up into wages
03/12/2003 12:29:32
A number of employers cover the statutory minimum holiday entitlement by adding a percentage element of holiday pay into their workers’ hourly or weekly rate of pay. Each worker then receives no pay when they take their leave on the basis that they have already received holiday pay in the rolled-up rate.The Employment Appeals Tribunal considers three schemes to be illegal:Contracts that do not mention holiday payContracts that exclude liability for holiday payContracts where rates are said to include an amount for holiday pay but there is no actual amount specified