ScheduleContent of return

Prescribed information

4.—(1) The individual information is—

(a)the individual’s name, and

(b)the individual’s national insurance number.

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

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

(b)provide this alternative number.