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HMRC internal manual

National Minimum Wage Manual

Records, Evidence, Powers & Offences: Offences; investigative powers of HM Revenue & Customs

NMWM12270 explains that:

  • 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.

The investigation powers currently held by HM Revenue & Customs (NMWM02030) in respect of criminal investigations are also applied to the investigation of criminal offences under the National Minimum Wage Act 1998. Examples of these powers are:

  • Enter and inspect premises
  • Require books, documents and information
  • Examine and take account of goods
  • Take samples
  • Lock up, mark, seal or otherwise secure
  • Seize and detain things