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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Issuing notices of underpayment: addressing a notice - sole traders & partnerships

Notices of underpayments to sole traders and partnerships should be addressed as follows:

Sole traders

Use the full name of the trader followed by any trading name.

  • For example: Mr John Smith trading as Smith Enterprises

Send the notice of underpayment to the principal trading address and a copy of the notice to their home address with a covering letter advising that the notice has been issued to the trading address.

Partnerships (except Limited Liability Partnerships)

Use the names of all partners followed by any trading name.

For example:

  • Mr George Reynolds and Mrs Gillian May trading as The General Store

Send the notice of underpayment to the principal trading address and a copy of the notice to each partner at their home address with a covering letter (NMWM13260). The letter should advise them that they are jointly liable with the other partner(s) to pay the national minimum wage arrears and any penalty.

Limited Liability Partnerships

Use the partnership name. Unlike members of ordinary partnerships, the Limited Liability Partnership (NMWM06175) itself is responsible for any debts, not its individual members, so use the partnership name as registered at Companies House.

For example:

  • Lawyers in Partnership

Send the notice of underpayment to the address of the registered office as recorded at Companies House.

It is not necessary to also send an individual notice to each member of a Limited Liability Partnership.