HMRC have issued clarification on when to submit a national insurance number verification request (NVR) under real time information (RTI), following a number of queries from employers.

Some employers are receiving rejections for NVRs. HMRC advise that 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. An NVR cannot be sent until an employer has started to send PAYE information in real time – a time period of waiting two weeks after sending the first FPS before sending an NVR is mentioned. More information is available on the HMRC website.