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HMRC internal manual

National Minimum Wage Manual

Issuing notices of underpayment: contents

  1. NMWM13010
    Enforcement policy
  2. NMWM13020
    Enforcing payment of arrears
  3. NMWM13030
    When to issue a notice
  4. NMWM13040
    When not to issue a notice
  5. NMWM13050
    Who should issue a notice
  6. NMWM13060
    Who is liable to pay the arrears & the penalty on a notice
  7. NMWM13070
    Employer dies before a notice is issued
  8. NMWM13080
    Addressing a notice - sole traders & partnerships
  9. NMWM13090
    Addressing a notice - companies, charities & other organisations
  10. NMWM13100
    Workers to include on a notice
  11. NMWM13110
    Workers to exclude from a notice
  12. NMWM13120
    Worker dies before a notice is issued
  13. NMWM13130
    Describing workers on a notice
  14. NMWM13140
    Establishing the period of arrears for workers named on a notice
  15. NMWM13150
    Relevant day for workers named on a notice
  16. NMWM13160
    Calculating underpayments & arrears on a notice
  17. NMWM13170
    Rounding time & monetary amounts on a notice
  18. NMWM13180
    When to include a penalty on a notice
  19. NMWM13190
    When to suspend a penalty on a notice
  20. NMWM13200
    Penalties & Secretary of State directions
  21. NMWM13210
    Considering reasonable care for a direction
  22. NMWM13218
    Summary of calculating penalties on a notice
  23. NMWM13219
    How to distribute penalties on notices - flowchart
  24. NMWM13220
    Calculating the penalty on a notice for pay reference periods 6 April 2009 to 6 March 2014
  25. NMWM13222
    Calculating the penalty on a notice for pay reference periods from 7 March 2014 to 25 May 2015
  26. NMWM13224
    Calculating the penalty on a notice for pay reference periods starting on or after 26 May 2015 to 31 March 2016
  27. NMWM13226
    Calculating the penalty on a notice for pay reference periods starting on or after 1 April 2016
  28. NMWM13230
    Showing the penalty, reduction for prompt payment & any suspension on a notice
  29. NMWM13240
    Accounting for penalties & arranging for collection
  30. NMWM13250
    General format of a notice & its accompanying correspondence
  31. NMWM13260
    Preparing a notice & its accompanying correspondence
  32. NMWM13262
    Issuing related correspondence to accompany a notice
  33. NMWM13264
    Checking if workers have received payment
  34. NMWM13270
    People Leader's authorisation
  35. NMWM13280
    Issuing a notice
  36. NMWM13285
    Delivering a notice by hand
  37. NMWM13290
    Date of service of a notice
  38. NMWM13300
    Notice undelivered, not correctly served or cannot be served
  39. NMWM13310
    Notifying workers of their arrears
  40. NMWM13320
    Enforcement regime before 6 April 2009