To combat potential fraud, HMRC will no longer register an individual as self-employed unless they can provide an NI number.
This may be a problem for those trying to register at the last minute to avoid a late notification penalty (you must register with HMRC within three months from the end of the month in which you start trading).
National Insurance numbers are handed out by the Department of Work and Pensions (DWP) and can be obtained by contacting your local Jobcentre Plus.
Those who have lost their NI number should contact HMRC’s National Insurance office:
National Insurance Contributions Office
Longbenton
Newcastle upon Tyne
NE98 1ZZ
Telephone: 0191 213 5000
See www.hmrc.gov.uk for more details.