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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
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Issuing notices of underpayment: issuing a notice

Signing the notice and accompanying correspondence

When the case is returned from the People Leader, the NMW Officer should check that the People Leader has authorised the issue of the notice of underpayment (NMWM13270). If the issue of the notice has been authorised, the NMW Officer should sign and date both the notice of underpayment and the copy to be retained. The NMW Officer should also sign and date any covering letters to be issued with the notice of underpayment and their copies. Related correspondence and their copies should also be signed and dated.

Copies of any covering letters and related correspondence (NMWM13260) should be retained.

Issuing the notice

Issue the notice along with:

  • its schedule, and
  • the penalty payslip (when appropriate), and
  • the notice of underpayment guidance note, and
  • the relevant appeal leaflet and explanatory notes, and
  • any accompanying correspondence, such as a covering letter (NMWM13260).

If more than one notice is being issued because there is more than one liable employer (NMWM13260), send them at the same time.

If a copy of the notice is going to a third party (such as an agent) ensure that the third party is entitled to receive the information before issue (NMWM16000).

Posting the notice

Notices of underpayment and the accompanying correspondence should normally be sent by 1st class post using the “Recorded Signed For” service. This provides:

  • proof of posting
  • a signature on delivery
  • online confirmation of delivery

Three working days after the date of posting, obtain online confirmation of delivery from the Royal Mail website.

Some teams use a courier service to deliver their notices of underpayment. Where this method is used, the courier should provide a copy of the signed delivery note which should be retained for your records. Where it is possible to check if the notice has been safely delivered on the courier’s website then a screenshot may be retained as evidence of time and date of service.

If the notice has not been delivered, discuss the next course of action with your People Leader (NMWM13300).

Consult your People Leader for further advice if you think the notice cannot be satisfactorily delivered using this service. The People Leader may advise you to issue the notice by hand (NMWM13285).

Issue any related correspondence (NMWM13260) that must be sent at the same time as the notice itself by second class post. If the correspondence is going to a third party other than the employer ensure that third party is entitled to receive the information before it is sent (NMWM16000).

Any delay in posting

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