Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Records, Evidence, Powers & Offences: Evidence; gathering information from visits with other enforcement agencies

Relevant legislation

The legislation that applies to this page is as follows:

* National Minimum Wage Act 1998, section 14


During the course of their compliance activities, NMW Officers may, on occasion, undertake joint visits to the employer, alongside representatives from other government agencies (for instance, Gangmasters Licensing Authority, Employment Agency Standards Inspectorate, HMRC Employer Compliance, etc).

Whenever a NMW Officer participates in a joint visit it is essential that they operate within their powers and any parties being interviewed must be aware of their role. NMW Officers should only ask questions about national minimum wage matters and must not be seen as attempting to ask questions on behalf of other enforcement bodies.

Strict controls dictate the lawful disclosure of information held by HM Revenue & Customs NMW Officers to other agencies/enforcement bodies. NMW Officers should always refer to guidance on disclosure (NMWM16000) before any information is divulged.