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HMRC internal manual

Claimant Compliance Manual

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HM Revenue & Customs
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Particular Aspects: Work & Hours - Employed Customers - National Minimum Wage (NMW) section decide not to re-open their review

If the National Minimum Wage (NMW) section decide not to re-open their review, you should contact the employer to explain that their statement about the customer’s hours is inconsistent with those they have made about the operation of NMW, and ask them to reconsider the information they have provided to you.

If the employer’s response indicates that the customer worked a lower number of hours, consistent with the NMW paid, you should settle your examination on the basis of the employer’s revised statement see CCM8230. If the employer does not respond, you should issue a formal notice for the information in accordance with the guidance at CCM5510.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) CCM3100(This content has been withheld because of exemptions in the Freedom of Information Act 2000) CCM3110(This content has been withheld because of exemptions in the Freedom of Information Act 2000)