HMRC has published clarification in response to queries from employers and employees about verifying or obtaining National Insurance numbers for the purposes of reporting PAYE in real time, reports Chartered Accountants Northampton Harris & Co.
Employers are receiving rejections for National Insurance number Verification Requests (NVRs). These rejections are correct and are being made because the employer is sending the request before they have made their first Full Payment Submission (FPS).
HMRC"s guidance Making sure you use the correct National Insurance number clarifies this - "You cannot send an NVR until you have started to send PAYE information in real time - wait two weeks after sending your first FPS before sending an NVR."
Further details are available from HMRC.