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HMRC internal manual

Claimant Compliance Manual

Liaison: Internal Links - National Minimum Wage (NMW)

The issues for NTC and NMW are closely linked. When you are considering whether the customer(s) has met the minimum hours qualification (cross-reference CCM Chapter 6 - Particular Aspects - Work and Hours CCM6630) for WTC, the hourly rate at which the customer(s) has apparently been paid will be an important factor in your conclusions. If, when you have established to your satisfaction the number of hours worked, the hourly rate appears to be less than the NMW, you will have a strong indication that the employer has failed to operate the NMW requirement (though not conclusive proof, as the hourly rates for NTC and for NMW may legitimately be calculated on different bases).

You should pass on this intelligence to the CCRO, who will refer it on to the NMW team, without yourself getting involved in any discussions with the employer.