united-kingdom contract-law tax-law hmrc
Outside IR35 Public sector - Recruitment agency asking for NI Number on ltd company compliance form
<p>I've successfully landed a role in the public sector.  I was told by the agency it is outside IR35.</p>
<p>I've been sent a lot of documents to complete.  Amongst them is a Ltd company compliance form.  This form asks for my Nation Insurance Number number along with Ltd company details.  The form states the information must be sent to HMRC.</p>
<p>Why would my NI number be required if the role is outside IR35?  Whilst I have nothing to hide (I take salary and not dividends) I worry that taking this role will be put me on a targeted list for HMRC to harass later down the road.</p>

<p>Being outside of <a href="https://www.gov.uk/guidance/understanding-off-payroll-working-ir35" rel="noreferrer">IR35</a> means one is considered a (self-employed) contractor, not an employee, and as such will not have income tax and national insurance contributions deducted under <a href="https://en.wikipedia.org/wiki/Pay-as-you-earn_tax" rel="noreferrer">PAYE</a>.</p>
<p>HMRC require the NINO and Ltd Co details to cross-reference the payments declared in the public sector's accounts with the Ltd Co's accounts to ensure (a) they match, (b) the correct tax and NIC is paid by the relevant entities, and (c) to confirm the identity and/or status in the Ltd Co of the recipient of the payments.</p>
