Detailed Instructions: You will be given a passage, and your task is to generate a Yes/No question that is answerable based on the given passage.
Q: However, the NI number is not used universally as a tax identification number. Taxpayers who need to file a tax return are given a different number, a Unique Taxpayer Reference (UTR), which is used as a reference number in the self-assessment tax system.
A:
is national insurance number the same as tax number?