HMRC has published guidance for taxpayers who want to make requests for access to personal data that the tax department holds about them, under the scheme known as a subject access request (SAR), specifically national insurance details, under the terms of the Data Protection Act which gives individuals the right to get a copy of the information that is held about them
Under the rules for a SAR enquiry, individuals can ask an organisation to supply copies of both paper and computer records and related information.
HMRC’s guidance states that individuals can make a SAR for information about their national insurance records from the 1975 to 1976 tax year onwards.
This is not a statement of National Insurance contributions, but it includes personal details, employers names, national insurance payments, and details of benefits claimed.
To get a SAR, individuals can apply online or in writing. For written requests, taxpayers are required to confirm their identify by providing their full name, national insurance number, date of birth, address history for the last five years, and original signature (not required for online and email requests).
They will also need to detail which years they require the information for and give the reason why they want the information.
Anyone applying for a SAR through a solicitor or tax agent for a SAR, will need to complete an HMRC consent form authorising the release of information directly to a third party.
It is also possible for the executors of someone’s estate to apply for a SAR in relation to National Insurance or income tax.
According to the Information Commissioner’s Office, but not referenced directly in HMRC’s guidance, organisations have a 40-day deadline in which to respond to a SAR.
HMRC’s guidance is here
Information Commissioner’s Office details are here
Sign up to our newsletter
If you would like to receive regular news alerts about breaking news and developments in tax, accounting and audit, sign up to receive our free newsletter here
