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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
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Issuing notices of underpayment: checking if workers have received payment

When preparing the arrears schedule to accompany a notice it is important that any payment that has been made to workers is correctly represented in the schedule and notice.

If any payment is reported to have been made by the employer, establish that it is has been actually paid and the date of payment. This will involve either confirming with workers that payments have been received or examining suitable evidence supplied by the employer such as bank statements, company accounts, etc.