National Fraud Initiative in NI 2026-27: Instructions
Date of Issue
13/08/2026
Introduction
1. The Comptroller and Auditor General for Northern Ireland (C&AG), head of the Northern Ireland Audit Office (NIAO), has statutory powers to conduct data matching exercises for the purpose of assisting in the prevention and detection of fraud. The powers are contained in the Serious Crime Act 2007, which adds Articles 4a to 4h to the Audit and Accountability (Northern Ireland) Order 2003.
2. The Serious Crime Act imposes a regulatory regime alongside existing fair processing and other compliance requirements of data protection legislation. Any person or body conducting or participating in the C&AG’s data matching exercises must, by law, have regard to a statutory Code of Data Matching Practice.
3. Data matching involves comparing sets of data, such as the payroll or benefits records of a body, against other records held by the same or another body to see how far they match. This allows potentially fraudulent claims and payments to be identified.
4. The next data matching exercise under the C&AG’s powers will be undertaken in 2026-27, as part of the National Fraud Initiative (NFI). As in previous NFI exercises, the Public Sector Fraud Authority (PSFA) will carry out the key aspects of the exercise on behalf of the C&AG, including the collection and processing of data.
5. The data obtained for the 2026-27 exercise will be matched on a cross-jurisdictional basis across the UK.
Distribution of Matches
6. Once the data matching process is completed, the output will be available to participating organisations, for consideration and investigation, via the secure NFI web-based application. Responsibility for investigating matches will rest with the participating organisations. Organisations are not expected to investigate all matches but should use a risk-based approach to decide on how many, and which, matches to investigate.
7. The data matching output provided by the PSFA indicates the priority reports and higher risk data matches within each report. It is important to note that the matches do not necessarily indicate fraud, but they highlight an inconsistency which may be worthy of further investigation.
Audit
8. The C&AG and local government auditor will use the output from the NFI exercise to help them assess the arrangements that the bodies they audit have in place to prevent and detect fraud.
9. Information on the role of the C&AG and the local government auditor can be found at www.niauditoffice.gov.uk.
Statutory framework
10. The C&AG conducts data matching exercises under statutory powers in the Audit and Accountability (Northern Ireland) Order 2003, as amended by the Serious Crime Act 2007.
11. The legislation requires the C&AG to prepare a code of practice to govern the data matching exercises, and to consult over it before approving and laying it before the Assembly. The original Code was laid before the Northern Ireland Assembly in July 2008. The current Code, taking account of the transfer of the NFI to the Cabinet Office and the provisions of the 2018 General Data Protection Regulation (GDPR), was laid in November 2018, following consultation with key stakeholders, including the Information Commissioner’s Office. The Code can be viewed at National Fraud Initiative | Northern Ireland Audit Office.
12. Under the legislation, the C&AG may carry out data matching exercises for the purpose of assisting in the prevention and detection of fraud, as part of an audit or otherwise. The C&AG may require certain bodies to provide data for a data matching exercise. These are bodies whose accounts are required to be audited by:
• the C&AG, other than any body whose accounts are required to be audited by virtue of section 55 of the Northern Ireland Act 1998, which includes North/South Implementation bodies audited jointly by the C&AG and the Irish Comptroller and Auditor General; and
• a local government auditor.
Therefore central government bodies (that is Northern Ireland departments, executive agencies, police and justice bodies, non-departmental public bodies and health and social care bodies) and local government bodies (district councils) must participate if required.
13. Other bodies may participate in the data matching exercises on a voluntary basis where the C&AG considers it appropriate. The requirements of data protection legislation and the GDPR will apply.
14. The C&AG may disclose the results of a data matching exercise to bodies that have provided the data. The C&AG may also disclose both data provided for data matching and the results of data matching to the Cabinet Office, the Auditor General for Wales, the Auditor General for Scotland, the Accounts Commission for Scotland and Audit Scotland, for the purposes of preventing and detecting fraud. This is an important aspect of the legislation as it enables cross jurisdictional data matching.
15. The processing of data by the C&AG in a data matching exercise is carried out with statutory authority. It does not require the consent of the individuals concerned to satisfy data protection legislation.
Privacy Notices
16. Under data protection legislation and the GDPR, NFI participants must tell individuals that their data will be processed. This information is provided by way of a Privacy Notice.
17. Participants should, as far as is practicable and unless an exemption from the fair processing requirement applies, provide or make readily available, privacy notices to the individuals about whom they are sharing information. The privacy notice should:
• clearly explain that their data may be disclosed for the purpose of preventing and detecting fraud;
• include details of the legal basis on which the data controller relies for the processing;
• in accordance with the Information Commissioner’s guidance, specify with whom the data will be shared; and
• contain details of how individuals can find out more information about the processing in question.
18. For more information on privacy notices, participants should refer to the Information Commissioner’s guidance at https://ico.org.uk/for-organisations/accountability-framework/transparency/
19. The Comptroller and Auditor General’s full text privacy notice for the National Fraud Initiative is available on the NIAO’s website at https://www.niauditoffice.gov.uk/national-fraud-initative . It includes an explanation of the legal basis for the C&AG’s data matching exercises.
20. The Key Contact for each participating organisation must submit a declaration via the secure NFI web application confirming that they have complied with Privacy Notice requirements.
Contact nominations and responsibilities
Senior Responsible Officer role
21. The director of finance, or equivalent senior named officer, will act as ‘Senior Responsible Officer’ (SRO) for the NFI. The SRO is responsible for ensuring the participating organisation meets its statutory requirements. The SRO should:
• nominate a Key Contact;
• ensure the Key Contact has access to the matches via the secure NFI web application when they become available; and
• ensure that the Key Contact fulfils all privacy notice requirements.
Key Contact role
22. The Key Contact is responsible for:
• fulfilling the organisation’s privacy notice requirements. The Key Contact should be in direct communication with their organisation's data protection officer or equivalent;
• ensuring that the data formats guidance and data specifications are adhered to;
• nominating appropriate users to upload data submissions, investigate the matches and act as point of contact for other bodies about a match (‘preferred dataset contact’);
• co-ordinating and monitoring the overall exercise; and
• ensuring that outcomes from the investigation of matches are recorded on the secure NFI web application promptly and accurately.
23. In small organisations, one person may fulfil the Key Contact, data submission, dataset contact and investigation roles.
Data submission role
24. The user responsible for the submission of the data should ensure that data:
• meets the specifications (see Appendix 1);
• contains a header row;
• is in the correct format (see Appendix 3);
• is submitted via the data file upload (DFU) facility; and
• is submitted by the required deadline (see timetable).
Investigation role
25. The Key Contact will set up a user or number of users with access to the NFI web application so that they can review and investigate the matches. The users may also be responsible for responding to enquiries from other matched bodies if the Key Contact delegates this role.
26. Once the data matching process for each exercise is completed, the output will be available to the relevant participating body via the secure NFI web application. Participating bodies are then responsible for reviewing and investigating matches as appropriate.
27. The secure NFI web application contains embedded guidance with the data matching output. It is essential that users follow this guidance as it helps with prioritising reports and the matches within them.
Data requirements
28. The data requirements for the 2026-27 data matching exercise are set out in Table 1, with the corresponding data specifications set out in Appendix 1. Points to note are:
• The requirements of the Code of Data Matching Practice of the Comptroller and Auditor General for Northern Ireland in relation to privacy notices should be adhered to. In addition, see paragraphs 16 to 20 above. Liaise with your own Data Protection Officer if you require any clarification.
• The Data Submission section (see page 10) provides details on how to upload data securely. This is the only acceptable method.
• For bodies whose payroll is administered through HR Connect, if you are NOT an NICS department, you must request a file of data from HR Connect administrators in line with the payroll data specification and upload it directly to the NFI web application. For NICS departments, HR Connect will provide a payroll file to NICS HR who will upload the data on behalf of all NICS departments.
• For bodies whose creditors are administered through Account NI, each individual body must request from Account NI a file of data in line with the creditors’ data specifications (standing data and payments history). Bodies will then upload their creditors’ datasets directly to the NFI web application.
• In cases where a provider submits data (e.g. payroll) direct to the NFI web application on behalf of a body, it is the body’s responsibility to ensure that the provider receives full and timely instructions about this requirement and that employees are notified in line with the fair processing requirements.
Table 1: Data requirements 2026-27
Mandatory Participants Datasets Required
All mandatory participants (see Appendix 2) • Payroll
• Trade creditors’ payment history
• Trade creditors’ standing data
• Pensions (through relevant pension paying authority)
The following bodies must also submit these additional datasets:
Northern Ireland Housing Executive • Housing benefit claimants
• Housing tenants
• Right to Buy
• Social housing waiting list
Department of Finance
• Rates
• Lone Pensioner Allowance (LPA) data
• Electoral register
Belfast Health & Social Care Trust
Northern Health & Social Care Trust
South Eastern Health & Social Care Trust
Southern Health & Social Care Trust
Western Health & Social Care Trust
• Private supported care home residents
Department for Infrastructure • Blue badges
• Taxi driver licences
Department for Communities • State pension (to facilitate LPA data match)
Voluntary Participants Datasets Required
Northern Ireland Audit Office
• Payroll
• Trade creditors’ payment history
• Trade creditors’ standing data
NI Water • Payroll
• Trade creditors’ payment history
• Trade creditors’ standing data
Translink • Payroll
• Concessionary travel passes
• Small pension fund
Victims and Survivors Service • Payroll
• Trade creditors’ payment history
• Trade creditors’ standing data
Timetable
29. The timetable, from launch of the exercise and collection of data through to distribution of matches, is set out in Table 2 and also available on NFI website.
Table 2: 2026-27 timetable
Activity Who How Timing
Confirm contact details for the 2026-27 exercise Senior Responsible Officer / Key Contact Changes should be notified via email, as and when they arise, to:
nficoordinator@niauditoffice.gov.uk and
helpdesk@nfi.gov.uk
Updating of contact details is a continuous process. Changes should be notified as and when they arise
2026-27 web application becomes available
NFI Team (PSFA) The link to the web application is https://www.nfi.gov.uk/ .
Web application for 2026-27 will be available from Friday 3 July 2026
Check the list of expected data sets NFI Key Contact Key Contacts should log into the 2026-27 web application Data File Upload (DFU), check that the list of expected datasets is accurate and advise any changes to the NFI Coordinator by.
(nficoordinator@niauditoffice.gov.uk )
Between Monday 3 August and Friday 28 August 2026
Issue the FINAL data specifications for each data set NFI Team (PSFA) Final data specifications are available on the NFI GOV.UK web page By 30 June 2026
Issue NFI Instructions to bodies participating in NFI 2026-27
NFI Coordinator (NIAO)
NIAO will email Instructions, including final data specifications, to the Senior Responsible Officer in all participating organisations (and copy to the Key Contact for information).
A copy will be on the NIAO website at https://www.niauditoffice.gov.uk/national-fraud-initative .
From Monday 10th August 2026
Ensure the person uploading data has a web application account NFI Key Contact Key Contacts should ensure the person(s) responsible for uploading data has a user account on the web application. By Friday 28 August 2026, and as and when future changes occur
Complete the 26-27 privacy notice compliance declaration in the web application
NFI Key Contact Key Contacts should ensure the privacy notice compliance declaration is completed. By Friday 28 August 2026
Extract data from systems in accordance with the data specifications and upload data to the NFI web application
NFI Key Contact / User (data upload) Key Contacts should ensure that data is extracted from systems as at 30 September 2026 (unless otherwise stated in the data specification) and uploaded to the 2026-27 web application via the data file upload (DFU) facility as soon as quality checks have been completed.
Data must be uploaded between Wednesday 30 September 2026* and Wednesday 21 October 2026 ***
Cut-off for the main NFI 2026-27 data submission NFI Key Contact / Senior Responsible Officer
If data is not received and processed by close of business on Wednesday 21 October 2026 it may be classed as late and a failure to fully meet your statutory duty** 5pm on Wednesday 21 October 2026***
Set up or confirm accounts for those who will be reviewing matches NFI Key Contact Key Contacts should ensure user accounts are set up on the web application. Users responsible for reviewing matches can access the online Help menu in preparation for the release.
By Tuesday 1 December 2026 and as and when future changes occur
2026-27 matches available NFI Team (PSFA) The PSFA NFI Team will send an email to Senior Responsible Officers and Key Contacts, informing them that the matches are available.
From Friday 18th December 2026****
* A series of reminders will be issued to Key Contacts from Thursday 8 October 2026. If
data has not been received, or we have not been notified of a delay, by 14 October 2026
reminders will be copied to Senior Responsible Officers i.e. 2 weeks after the submission
date.
** Under Articles 4A to 4G of the Audit and Accountability (Northern Ireland) Order 2003.
*** Failure to submit all of your required data promptly and of acceptable quality may incur
additional fees and result in some datasets being excluded from the matching process for
the 2026/27 results release. Data should still be submitted for a later supplementary
match release.
**** There may be subsequent match releases should data not be provided by the required deadline.
Submission of data
30. Before data is extracted from local systems, it is essential that the guidance on data upload to the NFI secure website is taken into account. Information is included at the link below on how to upload data to the National Fraud Initiative (NFI) and how to format the data correctly to avoid issues. This should be read thoroughly in advance of data submission.
• Uploading data to the National Fraud Initiative
31. As part of our ongoing commitment to keep your data secure, in line with good practice when handling personal data, you are required to password protect each dataset once extracted from the relevant systems. The document Protect Yourself Online provides guidance on using the NFI secure web application.
32. If you require any further guidance on how to extract, upload or submit data please contact the NFI Data Centre (Synectics Solutions Ltd) via email helpdesk@nfi.gov.uk or call 0845 345 8019.
Making the process more efficient
33. The Senior Responsible Officer and Key Contact can take measures to make the NFI process more efficient. These include:
• ensuring all contact details are up to date;
• making sure participants access the relevant training videos located in the secure NFI web application;
• reviewing the data quality reports from the previous exercise to identify any improvements that can be made for the next data submission (these reports will be accessible from the home page of the secure NFI web application);
• making sure that appropriate staff review all data extraction guidance documents prior to submission of data; and
• planning in advance what investigative resources are needed, based on local expertise and knowledge, so the matches can be dealt with promptly. For example, trade creditor duplicate matches are perhaps best dealt with by a nominated person in either Internal Audit or Accounts Payable.
Communications
34. The PSFA and the NIAO are committed to ensuring the NFI is effective. We will continue to work closely with key contacts and others to provide regular and timely information to all parties involved in the investigation process. The NFI communication plan includes:
• access to NFI related reference material on the NFI web page (www.gov.uk/government/collections/national-fraud-initiative) and the NIAO web page (https://www.niauditoffice.gov.uk/national-fraud-initative );
• important messages to be placed within the NFI web application on the Message Board of the Home page;
• NFI general support via nfiqueries@cabinetoffice.gov.uk ;
• NFI technical support on 0845 345 8019 or via helpdesk@nfi.gov.uk ; and
• general enquiries about the NFI in Northern Ireland should be addressed in the first instance to the NFI Co-ordinator via email at nficoordinator@niauditoffice.gov.uk
Appendix 1 – The Data Specifications
1. There is a separate data specification for each dataset type collected for the NFI. To find out what data you must supply, refer to Table 1 at page 7 of these Instructions.
2. Detailed data specifications for each dataset type have been included below. Where available, a link is also included to the data specification on the NFI website.
3. The NFI reviews data specifications before each exercise. Although changes have been kept to a minimum, some are necessary to improve the matching process and the quality of matches. Changes for the 26-27 exercise are set out in the table below and also included at the embedded link above.
Data specification Summary of changes for the 2026-27 exercise
Payroll
• Clarification on the requirement for telephone number and email address
Pensions
• New field – ‘added years flag’ to capture where a pension included added years or was grated on grounds of efficiency.
Update to the supporting comments for the ‘Pension abatement flag’ field.
Trade Creditors Standing Data
• Update to requirements
Trade Creditor Payments History
• Update to requirements
Housing Benefit
• No change
Housing Tenants
• Update to the required data to include any individuals aged 16 or 17 who hold tenancy in their own right
Housing Waiting List
• No change
Private Supported Care Home Residents
• No change
Blue Badges
• Clarification on the requirements for telephone number and email address
Licences – Taxi Drivers
• Clarification on the requirements for telephone number and email address
Right to Buy
• No change
Electoral Register
• No change
Payroll – Public Sector
To find out who should supply payroll data, please refer to Table 1 on page 7 of these Instructions.
Requirements:
• Data submitted should meet this data specification, i.e. include all field names listed below.
• Current employees from all payrolls (for example, monthly, weekly, and quarterly) should be provided.
• Data should not be provided in respect of payrolls processed for other organisations on an agency basis unless:
o this has been authorised by the organisation;
o the organisation has confirmed that Privacy Notices have been issued; and
o the organisation’s participation has been agreed by the C&AG.
• Ensure that there is only a single record for each employee i.e. details for individual employees with more than one post should be merged into one record. For example, for employees with multiple posts ‘Gross pay to date’ and ‘Standard hours per week’ for each post should be added together to give aggregated totals for those two fields. Other fields such as ‘Date started’, ‘Sort code’ and ‘Bank account’ should be provided from the main (highest earnings) post.
• Data relating to agency workers - Agency staff data is not required for the 2026/27 national exercise at this time. Reference to agency staff data has been included for FraudHub and ReCheck users, and so that this specification can be used should a wider roll out of this matching be scheduled in the future, beyond the current FraudHub pilot.
o Agency workers data can currently only be provided by NFI active FraudHubs uploaded via the FraudHub and ReCheck tools as part of an on-going pilot. The agency organisation(s)/Managed Service Provider needs to have agreed to provide data to you and confirmed to you that Privacy Notices (PN) have been issued to all of their personnel.
o Data can be provided in a single file, containing permanent staff and agency staff, with agency staff flagged as per the specification below (i.e. Agency worker flag and the name of the Agency). Alternatively, separate files can be submitted, for permanent staff and agency workers, both following the specification below.
• Ensure that there is only a single record for each employee i.e. details for individual employees with more than one post should be merged into one record. For example, for employees with multiple posts, 'Gross pay to date' and 'Standard hours per week' for each post should be added together to give aggregated totals for those two fields. Other fields such as 'Date started', 'Sort code' and 'Bank account' should be provided from the main (highest earnings) post.
Field name Data format
Comments
Employee reference number Character
Employee post number Character Leave blank if not applicable, but do not omit this field
Department Character Provide the Department where the employee works, for example, Social Services, Education. If this field contains a code, please provide a lookup table.
Title Character
Gender Character M, F or O
Surname Character
Forename(s) Character
Middle name(s) or middle initials(s) Character Please ensure you capture any middle name(s) or initial(s). You can provide this in a separate Middle name(s) or middle initial(s) field or in the 'Forename(s)' cell if preferred.
Address line 1 Character
Address line 2 Character
Address line 3 Character
Address line 4 Character
Post code Character
Unique Property Reference Number (UPRN) Character This field should significantly improve address matching, provide if available.
Date of birth Date
Home telephone number Character This must be the personal mobile telephone number not a work mobile number as it is used to facilitate identity matching.
This must be the personal email address not a work email address as it is used to facilitate identity matching
Mobile telephone number Character
Email address Character
Passport number Character
Date started Date
Date left Date Included as an independent check that only current employees are included.
Leaver indicator Character Included as an independent check that only current employees are included.
National insurance number Character
Agency worker/Contractor Character Fraud Hub/ReCheck only – Insert ‘A’ to denote an individual that is employed via a recruitment agency. Leave blank if you are not providing agency staff data.
Agency name Character Fraud Hub/ReCheck only - Include the name of the agency through which the individual is employed. Leave blank if you are not providing agency staff data.
Full-time/part-time flag Character Insert ‘F’ for full time (employed for more than 30 hours per week), ‘P’ for part time (less than 30 hours a week) or ‘C’ for casual/as and when employees.
Gross pay to date Numeric This should be gross pay to date, NOT taxable pay to date, for the 2026-27 financial year. Do not submit a record if this field is zero.
Standard hours per week Numeric e.g. 16 hours as 1600 and 17 hours and 30 minutes as 1750
Date last paid Date
Teacher flag Character Insert ’T’ for a teacher. Leave blank if not applicable but do not omit this field.
Sort code Character 6 numeric characters in groups of 2 which may be separated by hyphens, e.g. 20-45-23.
Bank account Character Usually 8 numeric characters.
Building society roll number Character Building societies have a roll number or reference, which indicates the individual account to which payments are disbursed, after being paid into a single holding account.
Pensions (including occupational pensions, pension gratuities and deferred pensions)
Pensions data will be submitted by the six pension paying authorities - see footnote 1 at page 7 of these Instructions.
Requirements:
• Data submitted should meet this data specification, i.e. include all field names.
• Where data is being submitted for pension widow(er) or dependent(s) then you should ensure the widow(er) or dependent(s) name, date of birth and National Insurance Number is submitted and not that of the original pensioner.
• To ensure that the submission of data using the DFU facility is as straightforward as possible, data should now be uploaded in three separate files:
1 Current pensioners, i.e. those currently in receipt of a pension;
2 If applicable -Pensioners currently in receipt of a pension gratuity; and
3 Optional- Deferred pensioners not currently in payment. Please note any pensions currently in payment should be included in ‘Current pensioners’ file.
Field name Data format Comments Fields required
1 2 3
Employee reference number Character
Employee post number Character Leave blank if not applicable, but do not omit this field
Title Character
Gender Character
Surname Character
Forename(s) Character Please ensure you capture any middle name(s) or initial(s). You can provide this in a separate Middle name(s) or middle initial(s) field or in the 'Forename(s)' cell if preferred.
Middle name(s) or middle initial(s) Character
Address line 1 Character
Address line 2 Character
Address line 3 Character
Address line 4 Character
Post code Character
Unique Property Reference Number (UPRN) Character
Date of birth Date
Date started pension Date We expect this to be blank. It is included as a check that only deferred pensions are provided.
Date employment ended
Date Included as an independent check that only pensioners are included.
Enter ‘Y’ if leaver or leave blank if not.
Leaver indicator Character
Pensioner’s widow(er) or dependent(s) indicator Character
National insurance number Character Enter ‘W’ for pension widow(er)s or ‘D’ for dependent and ensure the widow(er) or dependent(s) name, DOB and NI Number is submitted, rather that of the original pensioner.
This should be gross pension to date, NOT taxable pension to date. Do not submit a record if this field is zero.
Gross pension to date Numeric
Date last paid
Date
Injury pension flag Character Police and Fire pensions only. Include a ‘Y’ in this field if the pensioner is in receipt of an enhanced pension due to injuries suffered at work.
Ill health retirement flag Character Include a 'Y' in this field if the pensioner retired on ill health grounds. This will assist with pension abatement matches.
Pension abatement flag
Character Include a ‘Y’ in this field if the individual is subject to abatement rules and those rules are not currently being applied (i.e., the pension is being paid in full).
Leave blank if:
- Abatement rules do not apply to this scheme/individual.
- The pension is already being abolished due to re-employment.
Please note: Blank records are excluded from abatement matching.
Added Years Flag New Field - Enhanced/Efficiency Retirement – Include a ‘Y’ in this field if the pension includes "added years" or was granted on "grounds of efficiency."
Trade creditors standing data
To find out who should provide trade creditors standing data, please refer to Table 1 at page 7 of these Instructions.
Requirements:
• Data submitted should meet this data specification, i.e. include all field names.
• There are 4 additional fields included below that are optional as we will be working with participants to determine the usefulness either for matching or displaying in subsequent reports.
• Standing data should be current at the date of extraction (30 September 2026) and should exclude dormant or suspended creditors.
• To avoid processing delays, please upload both trade creditor files simultaneously.
Field name Data format
Comments
Creditor reference Character This is the unique identifier for an individual creditor. This can be in the form of a numeric or alpha numeric string.
Site ID Character If Creditors have more than one address, there should be a different record for each, but separately identifiable via this Site ID.
If a Site ID is provided in the standing data file, it should also be included on the payments history file so that there is a unique linking field between the two datasets. This will make it possible to establish cumulative payments to individual trade creditor sites (which are attached to the standing data) and to attach the trade creditor names to each transaction on the payments history file.
Creditor name
Character
Company Registration Number (CRN) Character This will be either 8 numeric characters or 2 letters and 6 numeric characters. Leave the field blank if you do not record this.
Address 1 Character If the address is held in a single field, use the Address 1 field.
Address 2 Character
Address 3 Character
Address 4 Character
Postcode Character
Unique Property Reference Number (UPRN) Character This field should significantly improve address matching.
Telephone number Character This may or may not have the area/STD code. It should be output as a character field so the leading zeros are not lost.
Bank sort code Character 6 numeric characters in groups of 2 which may be separated by hyphens, e.g., 20-45-23.
Bank account number Character Usually 8 numeric characters.
Building Society Roll number or reference Character Building societies have a roll number or reference, which indicates the individual account to which payments are disbursed, after being paid into a single holding account. This should be blank for normal bank accounts.
Creditor type Character This field only needs to be populated if you are unable to provide just trade creditors data i.e. the submission includes other types of creditors.
For example, ‘0 = trade creditor, 1 = benefits, 2 = payroll, 3 = factor, 4 = grants, 5 = temporary/one-off, etc. Then provide a key to the codes used. If this type of identifier is not available from the system it would be to your advantage to populate this field to enable you to filter the output more easily and focus resources on what you may deem to be the most worthwhile matches.
The fields below are optional. They have been suggested as an additional aid to
filtering the matches. The usefulness of these fields will be reviewed prior to the next
exercise.
General ledger Code Character Optional
VAT registration Number Character Optional
Credit Note Character Optional, insert Y or N
Prepayment Character Optional, insert Y or N
Trade creditor payments history data
To find out who should supply trade creditor payments history data, please refer to Table 1 at page 7 of these Instructions.
Requirements:
• Data submitted should meet this data specification, i.e. include all field names.
• There are 3 additional fields included below that are optional as we will be working with participants to determine the usefulness either for matching or displaying in subsequent reports.
• Trade creditor’s payments history data should cover at least the last three financial years, 1 October 2023 to 30 September 2026 (or to the date of extract). Where there has been a recent change in your creditors system then, as a minimum, payments history data from 1 April 2026 to date of extract can be accepted.
• To avoid processing delays, please uploads both trade creditor files simultaneously.
Field Data format Comments
Creditor reference Character This is the unique identifier for an individual creditor. This can be in the form of a numeric or alpha numeric string.
Site ID Character If trade creditors can have more than one address, these should be separately identifiable via the Site ID.
If a Site ID is provided in the payments history data file, it should also be included on the standing data file so that there is a unique linking field between the two datasets. This will make it possible to: (a) establish cumulative payments to individual trade creditor sites (as detailed in the standing data) and (b) to attach the trade creditor names to each transaction on the payments history file.
Company Registration Number (CRN) Character This will be either 8 numeric characters or 2 letters and 6 numeric characters. Leave the field blank if you do not record this.
Suppliers invoice number Character This should be the reference shown on the supplier’s invoice – usually a number but may have alpha prefixes or suffixes.
Internal/system invoice number Character Most systems generate a unique, sequential transaction number so all invoices, credit notes, payments, etc. can be separately identifiable.
Invoice date Date
This should be the date on the invoice, but could be the date of input if the invoice date is not available.
Payment date Date
If the invoice has not been paid then leave blank. In those cases, if your system displays a default date in this field and therefore you can’t leave it blank, please tell us what the default date is.
Total invoice amount Numeric
The ‘total invoice amount’ is inclusive of VAT, less any discount. However, some systems hold VAT exclusive amounts, with the VAT figure held separately. In this case these figures should be added together to produce the ‘total invoice amount’.
VAT amount Numeric
This should be separately identifiable for each invoice but could be nil if an invoice is zero rated, exempt or outside the scope of VAT.
Method of payment Character E.g. BACS, cheque, cash, payable order etc. If codes are used, a ‘key’ to the codes should be sent with the data submission.
Payment reference number Character This field should contain the cheque, payable order (PO) or BACS reference number by which the invoice was paid. This means that invoices that have been paid together would have the same cheque/PO/BACS number. If a payment has multiple reference numbers then please include them all, separated by a delimiter.
Remarks Character This field can be used as a free text field to include information that may assist you when investigating matches.
The fields below are optional. They have been suggested as an additional aid to filtering the matches. The usefulness of these fields will be reviewed prior to the next exercise.
General ledger Code Character Optional
Credit Note Character Optional, insert Y or N
Prepayment Character Optional, insert Y or N
Housing Benefit
Housing benefit data will only be submitted by the Northern Ireland Housing Executive.
Requirements:
• Please only supply data for those currently in receipt of housing benefit
• Ensure that there is only a single record for each reference number
Field
Data format Comments
Authority Character If applicable. This field is required if the results are to be distributed back to individual housing benefit paying body
Housing benefit claim reference number Character
National Insurance number Character
Title Character
Surname Character
Forename 1 Character
Forename 2 (middle name) Character
Date of birth Character
Sex Character
Type of tenancy Character
Address line 1 Character
Address line 2 Character
Address line 3 Character
Address line 4 Character
Postcode Character
Unique Property Reference Number (UPRN) Character This field has been included within the data specification to significantly improve address matching.
Income support indicator Character
Second adult rebate flag Character
Current claim start date Date
Bank sort code Character
Building society roll number Character
Bank account number Character
Weekly rate of housing benefit Character
Date last paid Date
Child tax credit income Numeric
Rent income Numeric
Income from earnings Numeric
Pensions credit savings credit amount Numeric
Maintenance Numeric
Occupational pension Numeric
Total claimants capital declared Numeric
Working tax credit income Numeric
Incapacity benefit Numeric
One parent benefit flag Character
Student indicator flag Character
Disability living allowance flag Character
Claimant’s pension credit guarantee credit flag Character
Claimants job seekers allowance flag Character
Housing Tenants
Housing tenants’ data will be provided by the Northern Ireland Housing Executive and housing associations.
Requirements:
• Data submitted should meet this data specification, i.e. include all field names.
• Data should only be provided in relation to residential properties. Do not submit data for garages, sheds etc.
• Data should be provided for all named tenants i.e. first named tenants, joint tenants or other tenants. Do not provide data for dependants.
• In order to ensure that the submission of data using the new DFU facility is as straightforward as possible, data should be uploaded in two separate files:
1 Current named tenants, including:
- any individual aged 16 or 17 who holds a tenancy in their own right; and
- those tenants where a Right to Buy (RTB) purchase is in progress; and
2 Former tenants who completed a right to buy application between 1 April 2023 to the date of extract (30 September 2026) or, as a minimum, 1 April 2026 to date of extract.
Field name Data format Comments Fields required
1 2
Tenant status flag Character Insert a flag to indicate whether the tenant is first named tenant or other.
‘F’ for first named or joint tenant
‘O’ for 2nd, 3rd, etc. named tenant.
To include any individual aged 16 or 17 who holds a tenancy in their own right.
Surname Character
Forename(s) Character Please ensure you capture any middle name(s) or initial(s). You can provide this in a separate Middle name(s) or middle initial(s) field or in the 'Forename(s)' cell if preferred.
Middle name(s) or middle initial(s) Character
Address line 1 Character Where the address is a permanent address.
Address line 2 Character
Address line 3 Character
Address line 4 Character
Post code Character
Unique Property Reference Number (UPRN)
Character If this field is captured. Local Authorities only.
Home telephone number Character
Mobile telephone number Character
Email address Character
Date of birth Date
National Insurance Number Character
Number living permanently at address Numeric
Tenant/account reference Character This uniquely identifies the person.
Housing benefit reference Character If the tenant is in recipient of housing benefit include the HB reference number.
Right to buy flag Character Insert ‘I’ in this field to identify where a purchase is in progress (current tenant) under right to buy, or a ’C’ where the purchase is complete (former tenant).
Right to buy application stage Numeric Insert 1 to 4 in line with NIHE guidance on stages of a RTB application -https://www.nihe.gov.uk/Documents/Landlord/house-sales-a-tenants-guide.aspx?ext. (see page 6 of NIHE guide)
Tenancy start date
Date
Tenancy end date Date Included as an independent check that only current tenants are included.
Right to buy completion date Date
Number of bedrooms Numeric Include this data, if it is
captured, to assist with your match
prioritisation.
Amount of Right to Buy discount awarded Numeric
Housing waiting list
The social housing waiting list will be submitted by the Northern Ireland Housing Executive.
Requirements:
• Data submitted should meet this data specification, i.e. include all field names.
• Data should only be provided in relation to residential properties. Do not submit data for garages, sheds, etc.
• Data should be provided for all named applicants who are either actively bidding or are eligible to bid for properties, as they have been judged higher priority. This will result in you only receiving matches relating to these higher risk individuals.
Field name Data format Comments
Waiting list reference Character This uniquely identifies the person or the application if there is more than one named applicant.
Surname Character
Forename(s) Character Please ensure you capture middle name(s) or initial(s). You can provide this in a separate middle name(s) or middle initial(s) field or in the ‘Forename(s) cell’ if preferred.
Address line 1 Character
Address line 2 Character
Address line 3 Character
Address line 4 Character
Post code Character
Unique Property Reference Number (UPRN) Character Provide if held
Date of birth Date
National Insurance Number (NINO) Character Provide if held
Housing benefit reference Character Include the housing benefit reference if available
Application start date Date Date application was made
Application end date Date Included as an independent check that only current waiting list applicants are included.
Private supported care home residents
Private supported care home residents’ data will be provided by the health and social care trusts as listed in Table 1 at page 7 of these Instructions.
Requirements:
• Data submitted should meet this data specification, i.e. include all field names.
• Data should relate to current care home residents who are over 18 years of age
• Data should relate to current care home residents only where the Trust is paying for all or part of the care.
Field name Data format Comments
Case reference Character
Title Character
Surname Character
Forename(s) Character Please ensure you capture any middle name(s) or initial(s). You can provide this in a separate Middle name(s) or middle initial(s) field or in the 'Forename(s)' cell if preferred.
Middle name(s) or middle initial(s) Character
Current address line 1 Character This should be the care home address.
Current address line 2 Character
Current address line 3 Character
Current address line 4 Character
Current address postcode Character
Date of admission Date
Previous address line 1 Character
Previous address line 2 Character
Previous address line 3 Character
Previous address line 4 Character
Previous address postcode Character
Date of birth Date
National insurance number Character
Weekly cost of care Numeric Provide the amount the individual receives for care costs per week. This is to enable the Public Sector Fraud Authority to more accurately estimate the value of fraud or error prevented.
Transport passes and permits (blue badges and concessionary travel) – Adult data only
Transport passes and permits data will be provided by the Department for Infrastructure and Translink.
Requirements:
• Only data relating to ADULTS over 18 should be provided.
• Data submitted should meet this data specification, i.e. include all field names.
• Please note, blue badge data should be uploaded from your local system, the Blue Badge Improvement Service (BBIS) system or both as applicable.
• Data should be uploaded in two separate files:
o current adult holders of a blue badge (BB) (including local schemes); and
o current adult holders of a concessionary travel pass (CTP).
Field name Data format Comments Fields required
BB CTP
Reference number Character This should be the internal reference number
Pass/Permit number Character This should be the actual blue badge or travel pass reference number
Title Character
Surname Character
Forename(s) Character Please ensure you capture any middle name(s) or initial(s). You can provide this in a separate Middle name(s) or middle initial(s) field or in the 'Forename(s)' cell if preferred.
Middle name(s) or middle initial(s) Character
Address 1 Character
Address 2 Character
Address 3 Character
Address 4 Character
Postcode Character
Unique Property Reference Number (UPRN) Character
Date of birth Date Only data relating to adults over 18 should be provided.
Field name Data format Comments Fields required
BB CTP
National insurance number Character It is important to provide this field where available, in order to improve the quality of the data matching.
Home telephone number Character These must be the personal mobile telephone number/email address not a work mobile number/email address as these fields are used to facilitate identity matching.
Mobile telephone number Character
Email address Character
Permit start date Date
Permit expiry date Date
Permit type flag Character Insert 'B' in this field to indicate if the data relates to a blue badge, and 'F' for Freedom/concessionary travel passes.
Date last used Date This field is optional, its inclusion may help with follow-up.
Licences - Taxi Drivers
Taxi licences data will be provided by the Department for Infrastructure.
Requirements:
• Data submitted should meet this data specification i.e. include all of the field names listed below
• Data should only be submitted for current holders of a taxi driver licence.
Field name Data format Comments
Reference number Character This should uniquely identify the individual, i.e. the licence number
Title Character
Surname Character
Forename(s) Character Please ensure you capture any middle name(s) or initials(s). You can provide this in a separate Middle name(s) or middle initial(s) field or in the ‘Forename(s)’ cell if preferred.
Middle name(s) or middle initial(s) Character
Address line 1 Character
Address line 2 Character
Address line 3 Character
Address line 4 Character
Post code Character
Unique Property Reference Number (UPRN) Character
Date of birth Date
Home telephone number Character These must be the personal mobile telephone number/email address not a work mobile/email address as these fields are used to facilitate identity matching.
Mobile telephone number Character
Email address Character
National insurance number Character Where collected.
Licence start date Date
Licence expiry date Date
Rates
Rates data will be provided by the Department of Finance (DoF).
Requirements:
• Data submitted should meet this data specification i.e. include all field names.
Field Data Format
Comments
Property Type Character Enter D for Domestic
Enter M for Mixed
Occupancy ID Numeric Unique ID for occupancy (ratepayer, property, start & end dates)
Prop ID Numeric Unique ID for property as supplied by LPS
Unique Property Reference Number (UPRN) Character This field has been included within the data specification to significantly improve address matching.
First Name Character DoF cannot split the name between first/middle/surname. The NFI data centre is content that first, middle and surname are provided in one field.
Middle Name(s) or initial(s) Character
Surname Character
Occupancy Start Date Character Date occupancy started. Date format DD/MM/YYYY
Sub Building Name Character
Building Name Character
Building Number Character
Street Character
Town Character
County Character
Postcode Character
District council Character
Ward Character
Vacancy indicator flag Character “Y” to indicate vacant property
Lone Pensioner Allowance (LPA)
Lone Pensioner Allowance data will be provided by the Department of Finance.
Requirements:
• Data submitted should meet this data specification i.e. include all field names.
Field Data Format Comments
Property Type Character Enter D for Domestic
Enter M for Mixed
Occupancy ID Numeric Unique ID for occupancy (ratepayer, property, start & end dates)
Prop ID Numeric Unique ID for property as supplied by LPS
Unique Property Reference Number (UPRN) Character This field has been included within the data specification to significantly improve address matching.
First Name
Character DoF cannot split the name between first/middle/surname. The NFI data centre is content that first, middle and surname are provided in one field.
Middle Name Character
Surname
Character
Gender Character Male/Female
National Insurance Number (NINO) Character
Date of Birth (DOB) Date
LPA Start Date Character Date LPA Award started. Date format DD/MM/YYYY
LPA End Date Character Date LPA Award ended.
Date format DD/MM/YYYY
Sub Building Name Character
Building Name Character
Building Number Character
Street Character
Town Character
County Character
Postcode Character
District council Character
Ward Character
State Pension
State Pension data will be provided by the Department for Communities.
Requirements:
• This data will be matched with Lone Pensioner Allowance.
• Please only supply data for those in receipt of State Pension at the date of data upload.
Field Data Format Comments
National Insurance Number Character Unique identifier to associate results with the particular claim records.
Surname Character
Forename 1 Character
Forename 2 (middle name) Character
Address line 1 Character
Address line 2 Character
Address line 3 Character
Address line 4 Character
Postcode Character
Date of Birth Character
Unique Property Reference Number (UPRN) Character To improve address matching. Provide if held, otherwise leave field blank.
Electoral Register
Electoral register data will be submitted by the Department of Finance following purchase of the register from the Electoral Office.
Requirements:
• This data should be the latest ‘full version’ of the latest Electoral register (not the commercially available ‘edited version’).
Field Data format Comments
Electoral Register reference number Character This should be unique
Unique Property Reference Number (UPRN) (if available) Character Each URPN should be unique. All UPRNs held should be included in the submission even if this field is not fully populated.
Title
Character
Surname
Character
Forename
Character
Middle name or middle initial
Character
Address 1
Character
Address 2
Character
Address 3
Character
Address 4
Character
Postcode
Character
Date of birth or Date of attainment Date This should exist when a member of the household has reached, or is soon to reach, the age of majority (currently 18).
Full name Character This should only be provided if the whole name is in the same field within the Electoral Registration system and it cannot be split into separate surname and forename fields.
Appendix 2 – Participants in NFI 2026-27
Mandatory Participants
Northern Ireland Departments
Department of Agriculture, Environment and Rural Affairs Northern Regional College
Department for Communities North West Regional College
Department for the Economy Probation Board for Northern Ireland
Department of Education South Eastern Regional College
Department of Finance Southern Regional College
Department of Health South West College
Department for Infrastructure Sport Northern Ireland
Department of Justice Stranmillis University College
The Executive Office Strategic Investment Board
Public Prosecution Service (non-ministerial) Tourism NI
Ulster Supported Employment Ltd
Executive Agencies
Driver and Vehicle Agency Health Service Bodies
Forensic Science NI Belfast Health and Social Care Trust
Forest Service Business Services Organisation
Labour Relations Agency Strategic Planning and Performance Group
Legal Services Agency NI NI Ambulance Service Trust
NI Courts and Tribunals Service NI Social Care Council
NI Environment Agency Northern Health and Social Care Trust
Children’s Court Guardian Agency for NI Northern Ireland Blood Transfusion Service
NI Medical and Dental Training Agency Regulation and Quality Improvement Authority
NI Statistics and Research Agency South Eastern Health and Social Care Trust
Public Health Agency Southern Health and Social Care Trust
Youth Justice Agency Western Health and Social Care Trust
Other central government bodies Local Government Bodies
Agri-food and Biosciences Institute Antrim and Newtownabbey Borough Council
Arts Council of Northern Ireland Ards and North Down Borough Council
Belfast Metropolitan College Armagh City, Banbridge and Craigavon Borough Council
Commissioner for Children and Young People NI Belfast City Council
Community Relations Council Causeway Coast and Glens District Council
Construction Industry Training Board Derry City and Strabane District Council
Council for Catholic Maintained Schools Fermanagh and Omagh District Council
Education Authority Lisburn and Castlereagh City Council
Equality Commission NI Mid and East Antrim Borough Council
General Consumer Council Mid Ulster District Council
Health and Safety Executive NI Newry, Mourne and Down District Council
Invest Northern Ireland Arc 21
Libraries NI
Livestock and Meat Commission Voluntary Participants
National Museums Northern Ireland Northern Ireland Audit Office
NI Authority for Utility Regulation Northern Ireland Water
NI Council for the Curriculum, Examinations and Assessment Translink
NI Local Government Officers’ Superannuation Committee Victims and Survivors Service
Northern Ireland Assembly
Northern Ireland Civil Service Pensions
Northern Ireland Fire and Rescue Service