HMRC is withdrawing the CA6855 clerical tracing service on 31 March 2014, following the introduction of reporting PAYE in real time and the NINO (National Insurance number) Verification Request service (NVR).
If you have an employee’s National Insurance number you must use it when you make Full Payment Submissions (FPS) to report an employee’s payroll information to HMRC. If you use the wrong National Insurance number, use a ‘default’ number, or make one up your employee’s entitlement to benefits may be adversely affected.
NINO’s and new employees
New employees are supposed to give you notification of their NINO (e.g. on a form P45), or they may be able to produce another document that shows their NINO (e.g. old payslip or P60).
If you can’t get a NINO from a new employee, you must still send their details on the first FPS that includes a payment to them – but you must leave the National Insurance number field blank for that employee. You must not use an incorrect or ‘dummy’ National Insurance number. In the absence of a NINO the inclusion of the employee’s full name, postal address, date of birth, and current gender on the first FPS is of the utmost importance.
When you submit the first FPS covering the first payment of employment income to your new employee, HMRC will try to match the employee’s details to their National Insurance number.
If HMRC are able to match the employee’s National Insurance number with the details you provided:
- you will get a message through the FPS submission route telling you the correct National Insurance number;
- the employee will get a form P217 in the post telling them what their National Insurance number is.
If you do not receive a message from HMRC telling you the correct National Insurance number continue to leave the National Insurance number field blank for that employee until notified.
Never been issued with a NINO
If your employee is aged under 16 they will not have a National Insurance number and there is no employer or employee National Insurance contributions liability for employees under 16.
If your employee is between 16 and 20 years old and hasn’t received a National Insurance number, they should contact the HMRC National Insurance Helpline.
Any other employees who don’t have a National Insurance number (e.g. someone newly coming to the UK to live and work) should contact their Jobcentre Plus office (Social Security or Job Benefits office in Northern Ireland) and apply for a NINO.
Whenever a new employee doesn’t have a NINO, you must still send their details on the first FPS that includes a payment to them (as above) – but you must leave the National Insurance number field blank for that employee. You must not use an incorrect or ‘dummy’ National Insurance number.