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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: miscellaneous charges: National Minimum Wage Penalties (NMWP): overview of NMWP

NMWP work items received prior to 6 April 2009 will continue to be worked from the SAFE work list, using the same enforcement actions as now, but the work will be centralised within Specialist Offices Team 2.

NMW penalty work items raised from 6 April 2009 will be subject to new legislation. They will be worked from IDMS and in England and Wales can be entered into County Court using the normal routes, allowing other debts to be linked as necessary. These will also be dealt with by Specialist Offices Team 2.