Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Issuing notices of underpayment: employer dies before a notice is issued

If an employer dies before a notice of underpayment can be issued, the business is still liable to pay both the arrears to workers and the penalty to HM Revenue & Customs. However, further action depends on the status of the deceased in the business and whether the business continues to trade. In no circumstances should any correspondence be issued or addressed to the deceased.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)