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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: National Minimum Wage

HMRC, on behalf of the Department for Business, Innovation & Skills (BIS), enforces the National Minimum Wage Act 1998. This work is carried out by the National Minimum Wage (NMW) teams in HMRC.

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.

Prior to the creation of HMRC, there were restrictions on the use of NMW information in the two former departments, and restrictions on the extent to which the former departments could disclose to NMW teams.

One of the effects of the merger however has been to remove these restrictions. This means NMW teams may now disclose information wider within HMRC (including for former HMCE functions), 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).

Disclosure of NMW information to the Department for Business, Innovation & Skills

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

The NMW Risk Team will apply extreme caution to ensure that when supplying NMW information to BIS, it does not make an unlawful disclosure. Care is needed because although all NMW and HMRC information can be shared internally, only information held for former Inland Revenue functions (of which NMW is one) can be disclosed to the BIS.

Section 39 of the Employment Relations Act 1999 allows information obtained in relation to a former Inland Revenue matter to be disclosed to 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.

Further guidance

If you have any further queries please contact your Data Guardian.