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HMRC internal manual

Claimant Compliance Manual

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

If you are examining a case which has not been reviewed by the National Minimum Wage (NMW) section you should carry out all the usual checks (including contacting the employer) to satisfy yourself that the customer has correctly stated the hours s/he works. If you consider the number of hours to be correct, this is likely to mean that the NMW has not been properly operated. If so, you should refer this intelligence to the CCRO who will pass it on to NMW. Similarly, if the employer admits, either verbally or in writing, that they have not properly operated NMW you should pass on this information to the CCRO.