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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Roles and Responsibilities: HM Revenue & Customs

Relevant legislation

The legislation that applies to this page is as follows:

  • National Minimum Wage Act 1998, sections 13

General

HM Revenue & Customs polices and enforces the national minimum wage.

The Secretary of State for Business, Innovation & Skills has responsibility for appointing officers to carry out the functions required by the National Minimum Wage Act 1998. In September 1998 the Department of Trade and Industry (now the Department for Business, Innovation & Skills (NMWM02020)) announced that Inland Revenue would be responsible for policing and enforcing the national minimum wage. This role transferred to HM Revenue & Customs on 18 April 2005.

The then Department of Trade and Industry recommended an organisational structure that could:

  • react to specific enquires and complaints, and
  • undertake a programme of proactive visits to employers.

To achieve this HM Revenue & Customs has the following specialist teams (NMWM02040) to handle enquiries and complaints, and to investigate non-compliance with national minimum wage legislation:

  • NMW Risk Team
  • NMW Compliance Teams.

HM Revenue & Customs provides selected information about national minimum wage in external guidance and on its website.