National Insurance Numbers - Correcting employer records

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31 January 2008

Before moving taxpayer data to the National Insurance Recording System (NIRS) during summer 2008, HMRC is reconciling the NI numbers held on that system with those recorded on the current taxpayer database. It is anticipated that this process will highlight a large number of missing and incorrect NI numbers.

The correct numbers will be issued to employers from April, using paper form P46-5(T). There is no facility for them to be issued electronically. HMRC acknowledges that April is not a good time of the year for this exercise but is asking employers to update their records as quickly as possible.

...UK Payroll News - Latest


Source:
Notes for Payroll Software Developers – Supplementary Edition

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