Tax number

Steps

1. Check whether you already have one. The number is the same for life. If you have an eVisa or an old biometric residence permit (BRP), it may already appear there: look on the back of your BRP or in your UKVI account.
2. Wait until you are in the United Kingdom. The application is only possible if you live in the United Kingdom, have the right to work there and are working, looking for a job or have a job offer.
3. Apply online on gov.uk ("Apply for a National Insurance number"). You receive an email with a reference number and any identity checks to complete.
4. Prove your identity. You photograph your passport (taking a photo of yourself with it) or your identity card, with a phone, a tablet or a camera. If you cannot, you may be called to an appointment or asked to send photocopies by post.
5. Receive your number, generally within 4 weeks after your identity has been verified. After that, call the helpline with your reference number (at the top of the confirmation email).
6. Give it to your employer and to HMRC (the tax authority). Only share it with bodies that need it.

Documents

• Passport from any country, or national identity card from an EU country, Norway, Liechtenstein or Switzerland.
• A smartphone or a camera for the identity photos.
• The reference number received by email.

Costs and timelines

• Cost: the official page shows no fee.
• Timeline: up to 4 weeks after your identity has been verified.
• Format: 2 letters, 6 digits and a final letter (official example: QQ123456B).

Common pitfalls

• Applying before you arrive. The application can only be made from the United Kingdom.
• Believing you cannot work without the number. You can start as soon as you prove your right to work (for example with the share code from your eVisa).
• Asking for another one. The number is allocated for life: even after a change of name or address, you keep the same one.
• Sharing it too widely. gov.uk recommends giving it only to bodies that need it: HMRC, your employer, the DWP if you claim benefits, your local council for housing support, your pension provider, your ISA provider, etc.
• The number is not needed for everything. It is not necessary to start an application for benefits, a student loan or the EU Settlement Scheme: you will be contacted if needed.
• Scotland: income tax is different. If you live in Scotland, you pay Scottish Income Tax on your salary, pensions and most taxable income, with its own bands (in 2026-2027: 0% up to £12,570, then 19%, 20%, 21%, 42%, 45% and 48%). Savings and dividends remain taxed at UK rates. The National Insurance number, for its part, is the same everywhere in the United Kingdom.

What changes by country of origin

• EU and EEA citizens: identity card or passport accepted for the identity check; you must first have the right to work (visa or EU Settlement Scheme status).
• Swiss citizens: same as EU citizens (Swiss identity card accepted).
• Irish citizens: right to work without authorisation thanks to the Common Travel Area; you make the same online application, with your passport or identity card.
• British citizens returning: you normally already have a number (allocated in adolescence if your parents received child benefit): find it rather than asking for a new one.