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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Specific occupations & special groups: introduction

There are some groups of workers who merit further guidance regarding their entitlement to national minimum wage and how it applies to them. These are summarised in this section of the manual - or where appropriate they are cross referenced in the contents section (NMWM06000) to other parts of the manual.