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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: national minimum wage (NMW)

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

Exchanging information with NMW teams

As NMW teams within HMRC are run as a separate operation from the remainder of HMRC, consideration needs to be given to whether information can be shared between HMRC NMW teams, and the remainder of HMRC.

One of the effects of the Commissioners for Revenue and Customs Act 2005 CRCA means NMW teams may now disclose information wider within HMRC and the wider department may provide information to NMW teams, provided there is a business need for the disclosures. These disclosures are undertaken in the same way as any other internal sharing of information. (See IDG20000).

Normal constraints still apply to information passed outside the Department (see COG904510).

Section 39 Employment Relations Act 1999

Section 39 of the Employment Relations Act 1999 allows information obtained in relation to a former Inland Revenue matter to be disclosed to Business Innovation & Skills (BIS) for any purpose relating to the National Minimum Wage Act 1998. Information obtained in relation to a former Customs and Excise matter cannot be disclosed. See IDG40470 for further guidance on what constitutes former Inland Revenue and former Customs and Excise matters.

All information which is to be passed from NMW teams must be passed via NMW Central Information Unit, who act as the single point of contact for exchange with BIS. Please see IDG80100 for contact details for the NMW Central Information Unit.



If you receive a request for information from an EC case you may disclose that information provided there is a business need. If you are not convinced of the business need from the request you have received, ask your manager or seek advice from Information Strategy.

Similarly if you are aware that NMW hold information useful to your case you can request details.


If you hold information suggesting the employer is not complying with NMW legislation you should pass this information to NMW. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)