ScheduleContent of return

Prescribed information

schedule paragraph 4 + 4.—(1) The individual information is—

schedule paragraph 4 1 a + (a)the individual’s name, and

schedule paragraph 4 1 b + (b)the individual’s national insurance number.

(2) Where an individual does not qualify for a national insurance number, the scheme administrator must—

schedule paragraph 4 2 a + (a)provide HMRC with the individual's date of birth and address in order to obtain an alternative number from them, and

schedule paragraph 4 2 b + (b)provide this alternative number.