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HMRC internal manual

National Minimum Wage Manual

Issuing notices of underpayment: enforcement regime before 6 April 2009

Prior to 6 April 2009, national minimum wage was enforced by HM Revenue & Customs using enforcement notices which required an employer to:

  • repay past underpayments to all workers and for all pay reference periods specified on the notice, and
  • pay those workers at least national minimum wage rates for all future pay reference periods.

A penalty could be imposed (by a separate penalty notice) if an employer did not comply with the requirements of the enforcement notice.

Transitional provisions applied from 6 April 2009 when an enforcement notice had been issued before that date.

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