National insurance – “looked after” children
HMRC have published new guidance to instruct social workers how to obtain a national insurance number for a looked after child. The term ‘looked after’ was introduced by the Children Act in 1989 and refers to children who are subject to care orders and those who are accommodated.
The guidance includes details of:
- When to apply for a National Insurance number for a looked after child.
- How to apply for a National Insurance number for a looked after child.
- Receiving the child’s National Insurance number.
HMRC have a special team dealing with looked after children based in Newcastle upon Tyne. The contact details are as follows:
HM Revenue & Customs
Looked after Children Team
Benton Park View
Newcastle upon Tyne
Fax: 0191 225 7384