National Insurance Number...do I need one? very confused

I'm a UK resident non-dom (American married to a UK citizen).  I am fully retired.  I'm trying to file a tax return and my tax advisor says I must apply for a NIN or I can't file (and he can't represent me).  Trouble is, I have no UK income (and will not have any).  I am a pensioner (all my pension comes from the US).  It says on the R&C website:

NIM39130 - National Insurance Numbers (NINOs): Format and Security: Not entitled to a NINO
Not everyone who wants a NINO will get one. Some people do not fall into the category of needing a NINO, including:

people over pension age who are neither:
working, nor
claiming benefit or tax credits, or
children under age 16.
For reasons why people need a NINO, see NIM39125.

For legislation see NIM39330.

They should be advised that only people who satisfy set criteria are allowed to apply for a NINO.

NINOs are not issued for any other purpose, for example ISAs or a mortgage or loan.



I am so confused.  Not sure what to do.

Tying this together with your other thread, once you've been here 7 years, you will need to declare your US pension(s) to HMRC on a return or pay £30,000 to stay Non-dom. I gather from your other thread, you do not wish to pay the £30,000. HMRC operates your return on two numbers. Your NIN for taxes and a UTR which is your HMRC account number. There is a third number, the Employer Number, which you will not have need of. Your application for a NIN would be made on the basis of your 7 year residency, being a US not UK citizen, and need to file with HMRC on the arising basis.

It will also qualify you for the winter fuel payment!

It will also qualify you for the winter fuel payment!

Will you promise me that after the election and the budget measures, any one will still get it, registered or not?

I have been here for 3 1/2 years.  My tax person says I should file on remittance basis until 7 years.  But he says I need to get a NIN in order to file at all!  Sorry about the two threads.  I thought I would post a longer explanation as a new one.  How can I get a NIN if R&C guidelines specifically say I'm not eligible for one?

  How can I get a NIN if R&C guidelines specifically say I'm not eligible for one?

You are eligible. Check the third bullet point on the following link.

http://www.hmrc.gov.uk/manuals/nimmanual/NIM39325.htm

You'll have to explain a bit more about your tax person too!

Children under 16 do not have NINOs but can file UK returns if they have to.

There is simply no need at all for a NINO to file a UK tax return.  Your bank may ask you for one, you might find it convenient or you might just like the badge of being registered, but you don't need it.

HMRC are quite happy to get tax returns without, promise!

As you have been here less than 7 years you just lose the personal allowance and annual UK CGT exemption unless non-remitted income and gains are less than £2,000 per tax year. (Note:  Your previous posts said that you might have imported a US living trust into the UK.  This would be taxable on the arising basis, not the remittance basis once it became a UK resident trust.)

You are eligible. Check the third bullet point on the following link.

http://www.hmrc.gov.uk/manuals/nimmanual/NIM39325.htm

Yes, but it says further:

People coming in to the UK from abroad
In order to get a NINO, they must satisfy legislative criteria.

They must be either:

.working, about to start work or actively seeking employment, or
.making a claim to benefit, or
.be entitled to and wish to pay voluntary Class 3 NICs
.be referred by student loan company.

You'll have to explain a bit more about your tax person too!

Children under 16 do not have NINOs but can file UK returns if they have to.

There is simply no need at all for a NINO to file a UK tax return.  Your bank may ask you for one, you might find it convenient or you might just like the badge of being registered, but you don't need it.

HMRC are quite happy to get tax returns without, promise!

As you have been here less than 7 years you just lose the personal allowance and annual UK CGT exemption unless non-remitted income and gains are less than £2,000 per tax year. (Note:  Your previous posts said that you might have imported a US living trust into the UK.  This would be taxable on the arising basis, not the remittance basis once it became a UK resident trust.)

Indeed, I will lose those personal exemptions but the remitted basis will result in a lower tax.  Once I've been here for 7 years I will need to change to the arising basis (as I don't have £30 grand to spare!)  I'll go back to my tax person and discuss the INI issue.  Very much appreciate your excellent help.  Many thanks

It is unusual that the remittance basis would give you lower tax because you lose the 10% deduction for foreign pensions on the UK return as well as making your US return far more complex because you can only treaty resource the remitted income or gains on Form 1116 to reduce double taxation.

But ... you have all of the numbers and I am really only guessing here!

It is unusual that the remittance basis would give you lower tax because you lose the 10% deduction for foreign pensions on the UK return as well as making your US return far more complex because you can only treaty resource the remitted income or gains on Form 1116 to reduce double taxation.

But ... you have all of the numbers and I am really only guessing here!

Definitely even losing the 10% it's cheaper.  I realise I need to claim it back in the US.
Thanks!