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HMRC internal manual

National Minimum Wage Manual

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

Notices of underpayment issued by first class post (NMWM13280) are deemed served on the second day after the date of posting (excluding weekends and Bank Holidays), regardless of when it is actually served. If the notice is hand delivered, the date of service is the date of hand delivery.

For example:

  • a notice issued by First Class Recorded Signed For post on a Monday is deemed to be served on Wednesday of the same week;
  • if Tuesday is a Bank Holiday, a notice issued by First Class Recorded Signed For post on the day before (Monday) is deemed to be served on Thursday of the same week;
  • a notice issued by First Class Recorded Signed For post on a Friday is deemed to be served the following Tuesday;
  • a notice hand delivered (NMWM13285) on a Friday is regarded as served on that Friday.

The importance of the date of service - notices of underpayment

The date of service of a notice of underpayment is important to:

  • determine the appeal period (28 calendar days from, and including, the date of service);
  • decide whether full payment of the arrears and the penalty have been made in time to allow a reduced penalty to be paid by the employer (NMWM13230);
  • determine whether the employer has paid all the arrears within the 28 calendar days specified on the notice (NMWM13250).