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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
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Records, Evidence, Powers & Offences: Evidence; gathering information from third parties

Relevant legislation

The legislation that applies to this page is as follows:

* National Minimum Wage Act 1998, section 14

General

During a course of an investigation there may be occasions where a NMW Officer will receive information from third parties. Some of these third parties may be considered to be a “relevant person” and covered by powers (NMWM12210). Such third parties will include; employment agencies and/or their clients, training providers party to apprenticeship arrangements, umbrella and managed service companies.

Further third parties who may be a source of relevant information include accountants, payroll companies, trade unions, The Citizens Advice Bureau and other worker representatives, parents and friends of workers. However, where such bodies or people are representing employers or workers it is necessary to follow the HM Revenue & Customs (NMWM02030) authorisation process (NMWM22350).

Other third parties who may have information which will be helpful to an investigation can be approached for information but they cannot be obliged to provide the requested information. Such parties include franchise companies and local authorities.

It must be remembered that whilst NMW Officers are able to request information from third parties to assist an investigation they must always refer to guidance on disclosure (NMWM22000) before any information relating to the investigation is divulged to those third parties.