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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Issuing notices of underpayment: contents

  1. NMWM13010
    Issuing notices of underpayment: enforcement policy
  2. NMWM13020
    Issuing notices of underpayment: enforcing payment of arrears
  3. NMWM13030
    Issuing notices of underpayment: when to issue a notice
  4. NMWM13040
    Issuing notices of underpayment: when not to issue a notice
  5. NMWM13050
    Issuing notices of underpayment: who should issue a notice
  6. NMWM13060
    Issuing notices of underpayment: who is liable to pay the arrears & the penalty on a notice
  7. NMWM13070
    Issuing notices of underpayment: employer dies before a notice is issued
  8. NMWM13080
    Issuing notices of underpayment: addressing a notice - sole traders & partnerships
  9. NMWM13090
    Issuing notices of underpayment: addressing a notice - companies, charities & other organisations
  10. NMWM13100
    Issuing notices of underpayment: workers to include on a notice
  11. NMWM13110
    Issuing notices of underpayment: workers to exclude from a notice
  12. NMWM13120
    Issuing notices of underpayment: worker dies before a notice is issued
  13. NMWM13130
    Issuing notice of underpayment: describing workers on a notice
  14. NMWM13140
    Issuing notices of underpayment: establishing the period of arrears for workers named on a notice
  15. NMWM13150
    Issuing notices of underpayment: relevant day for workers named on a notice
  16. NMWM13160
    Issuing notices of underpayment: calculating underpayments & arrears on a notice
  17. NMWM13170
    Issuing notices of underpayment: rounding time & monetary amounts on a notice
  18. NMWM13180
    Issuing notices of underpayment: when to include a penalty on a notice
  19. NMWM13190
    Issuing notices of underpayment: when to suspend a penalty on a notice
  20. NMWM13200
    Issuing notices of underpayment: penalties & Secretary of State directions
  21. NMWM13210
    Issuing notices of underpayment: considering reasonable care for a direction
  22. NMWM13220
    Issuing notices of underpayment: calculating the penalty on a notice for pay reference periods before 7 March 2014
  23. NMWM13222
    Issuing notices of underpayment: calculating the penalty on a notice for pay reference periods starting on or after 7 March 2014
  24. NMWM13230
    Issuing notices of underpayment: showing the penalty, reduction for prompt payment & any suspension on a notice
  25. NMWM13240
    Issuing notices of underpayment: accounting for penalties and arranging for collection
  26. NMWM13250
    Issuing notices of underpayment: general format of a notice & its accompanying correspondence
  27. NMWM13260
    Issuing notices of underpayment: preparing a notice & its accompanying correspondence
  28. NMWM13262
    Issuing notices of underpayment: issuing related correspondence to accompany a notice
  29. NMWM13264
    Issuing notices of underpayment: checking if workers have received payment
  30. NMWM13270
    Issuing notices of underpayment: People Leader’s authorisation
  31. NMWM13280
    Issuing notices of underpayment: issuing a notice
  32. NMWM13285
    Issuing notices of underpayment: delivering a notice by hand
  33. NMWM13290
    Issuing notices of underpayment: date of service of a notice
  34. NMWM13300
    Issuing notices of underpayment: notice undelivered, not correctly served or cannot be served
  35. NMWM13310
    Issuing notices of underpayment: notifying workers of their arrears
  36. NMWM13320
    Issuing notices of underpayment: enforcement regime before 6 April 2009