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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Records, Evidence, Powers & Offences: contents

  1. NMWM12010
    Introduction
  2. NMWM12020
    Records
  3. NMWM12030
    Records; records to be made available to workers
  4. NMWM12040
    Records; length of time to retain records
  5. NMWM12050
    Evidence; what is evidence?
  6. NMWM12060
    Evidence; gathering information from employers
  7. NMWM12070
    Evidence; clarifying information regarding the employer
  8. NMWM12080
    Evidence; clarifying information provided by an employer
  9. NMWM12090
    Evidence; gathering information from workers
  10. NMWM12100
    Evidence; clarifying information provided by workers
  11. NMWM12110
    Evidence; gathering information from third parties
  12. NMWM12120
    Evidence; gathering information from visits with other enforcement agencies
  13. NMWM12130
    Evidence; consideration and clarification of contracts
  14. NMWM12140
    Evidence; gathering sufficient evidence
  15. NMWM12150
    Evidence; reaching an impartial view
  16. NMWM12160
    Evidence; checking and challenging
  17. NMWM12170
    Evidence; applying best judgment
  18. NMWM12180
    Evidence; documenting the view of the NMW Officer
  19. NMWM12190
    Evidence; reverse burden of proof
  20. NMWM12200
    Evidence; offers of payment of arrears
  21. NMWM12210
    Powers; powers of NMW Officers
  22. NMWM12220
    Powers; definition of “relevant person”
  23. NMWM12230
    Powers; definition of “relevant premises”
  24. NMWM12240
    Powers; examples of how powers are used
  25. NMWM12250
    Offences; criminal offences for national minimum wage
  26. NMWM12260
    Offences; policy for criminal investigations
  27. NMWM12270
    Offences; investigation of offences
  28. NMWM12280
    Offences; investigative powers of HM Revenue & Customs
  29. NMWM12290
    Offences; offences committed by relevant persons and bodies corporate
  30. NMWM12300
    Offences; examples of how criminal cases can be considered