Employees can visit the government website to apply for an NI number.
If you’re employing a citizen of a country outside the UK who isn’t resident in the UK, they may not have an NI number, but could still be entitled to tax relief. If this applies, either you or your employee or their employer will need to provide a statement to us giving reasons why they don’t have an NI number.
Your employee will need to notify us in writing within 30 days of a change in their circumstances after we’ve received this statement.