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HMRC internal manual

National Minimum Wage Manual

Records, Evidence, Powers & Offences: Offences; policy for criminal investigations

HM Revenue & Customs (NMWM02030) and the Department for Business Innovation and Skills (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 website