HMRC publishes guidance to help employers check a new employee’s National Insurance number. Many different suppliers of commercial payroll software provide this functionality as standard. The guidance published by HMRC can be used by any employers that does not have this facility using HMRC’s Basic Pay As You Earn (PAYE) Tools.

A National Insurance number verification request (NVR) can be sent to verify or obtain a new employees National Insurance number. An NVR request can only be sent two weeks after an employer’s first FPS has been sent using payroll software. An NVR can only be sent using HMRC’s Basic PAYE tools software which must be downloaded, installed and correctly set-up.

Note, this process is not relevant if an employee does not have a National Insurance number. HMRC is unable to assist with requests for new National Insurance numbers and an application can usually be made online (by the employee themselves).

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