A4.416 Certificate of non-liability—information to be providedThe certificate must be in the prescribed form1; HMRC have produced a form (R85) on which the certificate may be given.The certificate must include, as regards the person beneficially entitled to the payment2: • the name, permanent residential address and date of birth • the National Insurance number, if the person is over 16 and has within the three years up to the date of the certificate been employed or self-employed (HMRC may waive this requirement)As regards the account to which the certificate relates, it must include the name of the building society
The certificate must be in the prescribed form1; HMRC have produced a form (R85) on which the certificate may be given.
The certificate must include, as regards the person beneficially entitled to the payment2:
• the name, permanent residential address and date of birth
• the National Insurance number, if the person is over 16 and has within the three years up to the date of the certificate been employed or self-employed (HMRC may waive this requirement)
As regards the account to which the certificate relates, it must include the name of the building society
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