2 NI numbers

[haill]

My mother retired 6 years ago, but in May 2010, she received a letter from HMRC with a different NI number that she did not recognise.

She immediately phoned HMRC as she thought that someone else might have been using her name.

When she was speaking to HMRC, she realised that somehow she had two different NI numbers for both of the part time jobs she had been employed in, which she had worked for approx 20years (both incomes did not jointly amount to more than £9000 per year).

I think the misunderstanding may have been because one of her part time jobs required her to present her passport, which is in her maiden name; therefore, one NI number was in her marital name and the other in her maiden.

At that time she was under a huge amount of stress and strain as my father had terminal cancer and she was not thinking straight due to all the sleepless nights.

She panicked and told HMRC she did not recognise the name of the place she worked at registered to the second NI number because she was very afraid. She is not sure why she lied but is worried now that she will be prosecuted as a result, and consequently has been far too afraid to contact HMRC (except for any forms they have sent her which she has always been filled in correctly).

I can vouch that this is very out of character for my mother and she has always been a law abiding citizen. She has never filled any documents they have sent her incorrectly and she has never claimed any benefits etc.

Will this be seen as fraud? Will she have to pay tax owed for the 20 years she was employed? She has now been retired for 6 years.

[pawncob]

Presumably as there are two NI records, tax and NICs were dealt with under PAYE so why would there be any tax arrears?
Write to HMRC and explain that she has now realised that she DID work for that employer.(Who knows, it might increase her pension).
They're not interested in chasing misdemeanours from 20 years ago.

[haill]

Many Thanks for your advice

[mullet]

Presumably as there are two NI records, tax and NICs were dealt with under PAYE so why would there be any tax arrears?

Through the personal allowance being given at each source. Whilst NIC stands alone for each separate employment, tax from all sources is totalled and just one personal allowance is available. So I feel it likely that underpayments may have arisen ... OP - I think your mother needs to come clean with HMRC. I can't guess how far back they would go, but if they think there is identity theft (as implied by your mother) they're not going to let it go. The path will surely lead back to your mother eventually, so she should think about telling them now what they will find out later.