How JustAnswer Works:
  • Ask an Expert
    Experts are full of valuable knowledge and are ready to help with any question. Credentials confirmed by a Fortune 500 verification firm.
  • Get a Professional Answer
    Via email, text message, or notification as you wait on our site. Ask follow up questions if you need to.
  • 100% Satisfaction Guarantee
    Rate the answer you receive.
Ask TonyTax Your Own Question
TonyTax, Tax Consultant
Category: Tax
Satisfied Customers: 15979
Experience:  Inc Tax, CGT, Corp Tax, IHT, VAT.
Type Your Tax Question Here...
TonyTax is online now

We have a client that is UK resident but not UK Domicile The

Customer Question

We have a client that is UK resident but not UK Domicile

The only income is from investments here and abroad. We need to submit a tax return client has no NI number or UTR no

Do we need an NI no to get a UTR ???

Can either / both be applied for on line
Submitted: 4 years ago.
Category: Tax
Expert:  TonyTax replied 4 years ago.


There are many non-domiciled people living in the UK who don't have a national insurance number. I'm not aware that its compulsory to have one but your client would need one if he worked as an employee or on a self-employed basis. An outline of the process to obtain an NI number is here.

If you need to complete a tax return, you will need to apply for your client to be issued with a UTR by completing a form SA1. I've completed and submitted self-assessment tax returns for non-domiciliaries without NI numbers in the past and have yet to run into problems but it appears that an NI number must be obtained before registering for self-assessment from the note on the SA1.

I hope this helps but let me know if you have any further questions.