HMRC has published clarification in response to queries from employers and employees regarding verifying or obtaining National Insurance numbers for Real Time Information reporting.
Employers are receiving rejections for NVR confirmation. 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 have stated ‘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: http://www.hmrc.gov.uk/news/rti-nvr.htm