Records, Evidence, Powers & Offences: Offences; investigation of offences
Criminal investigations are undertaken by officers within HM Revenue & Customs Criminal Investigations (part of Enforcement & Compliance) who are trained to carry out investigations to a criminal standard. The Crown Prosecution Service (Procurator Fiscal in Scotland) is solely responsible for deciding whether there is sufficient evidence to provide a realistic prospect of conviction and whether a prosecution is in the public interest.
Criminal Investigations will also investigate national minimum wage offences in the context of wider criminality where an employer’s conduct also involves, for example, a suspected tax offence.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Criminal investigations do not necessarily result in arrears of national minimum wage being paid to workers as this is not the objective of such proceedings. Further enforcement action may, therefore, still be required to ensure that workers are repaid their arrears, such as the issue of a notice of underpayment. However in such circumstances the notice will not contain a civil penalty (NMWM13190).