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HMRC internal manual

Claimant Compliance Manual

Particular aspects: work & hours - employed customers - National Minimum Wage (NMW) section have already reviewed case - NMW not operated

The way you approach cases where the hourly rate appears to be below the National Minimum Wage (NMW) will depend on whether the NMW section has already reviewed the case. If NMW have taken the matter up with the employer, and the employer has admitted that NMW has not been properly operated in respect of your customer, you will normally need only to confirm the number of hours worked from the employer. NMW may already have obtained this information; but if not, you should write to the employer direct. You should accept the employer’s statement of the number of hours worked.

If you are working the ‘hours’ risk during the renewal period, you are unable to contact the employer under Section 18. Instead you should have calculated the customer’s hours using the NMW calculator, applying any agreed tolerance level. Where the customer does not reply to our letter we should alter their hours based on our calculations.