NMWM12260 - Records, evidence, powers and offences: offences: policy for criminal investigations

HM Revenue & Customs (NMWM02030) and the Department for Business and Trade (NMWM02020) operate a policy of selective and exemplary criminal investigations to bolster the overall enforcement strategy.

• “selective” means that HM Revenue & Customs will investigate only the most serious cases;
• “exemplary” means that HM Revenue & Customs will investigate cases across the whole range of available offences and in a range of trade sectors.

The intended effect is to encourage and improve voluntary compliance with the provisions of National Minimum Wage legislation across the business community as a whole.

Further details of the policy on criminal investigations are contained in the paper “Policy on HM Revenue & Customs enforcement, prosecutions and naming employers who flout NMW law”, available on the websitehttp://www.gov.uk.