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

HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Issuing notices of underpayment: accounting for penalties and arranging for collection

Relevant legislation

The legislation that applies to this page is as follows:

  • National Minimum Wage Act, section 19A (11)

Penalties must be paid by the employer to HM Revenue & Customs using the payslip enclosed with the notice of underpayment. Penalties are paid by the Department into the Consolidated Fund.

Accounting for penalties

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

Collecting penalties

HMRC Debt Management and Banking collect penalties from employers. They will manage the collection of the payment under their collection strategy.(This content has been withheld because of exemptions in the Freedom of Information Act 2000) NMWM13230(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Issue of notice of underpayment delayed

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

Notice cannot be served

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