Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, what assessment she has made of the effect on (a) tax and (b) national insurance payments of her Department not issuing national insurance numbers to many applicants during the covid-19 outbreak.

The Department and HMRC have assessed the effects on customers paying tax and National Insurance Contributions without a National Insurance Number (NINo).

The collection of tax and National Insurance is a matter for HMRC. HMRCs employer checklist provides advice to employers on what information is required when submitting payroll returns for those employees who do not have a NINo.

HMRC have measures in place to ensure customers pay the right amount of tax and National Insurance contributions at the right time.