Wifes' naturalisation-q on sec 3.5–below taxable salary

[Vrajdham]

Hi,

My wife is applying for her British citizenship via NCS, on the basis of marriage to me (a (naturalized) British citizen).

She is employee of company, drawing minimum salary so not eligible for NI deduction and her income is below taxable limit so she never filled tax return. (she do have NI Number).

In section 3.5 Address of tax office or tax office reference

What should we mention in this column ? as she has already supplied NI number in Sec 1.10.

Please help us by resolving above query.

Thanks

[NoRest]

She has to ask her employer (in my case I asked our company accountant) for the tax office reference..