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HMRC internal manual

National Minimum Wage Manual

After notice of underpayment issued: contents

  1. NMWM14010
    Introduction
  2. NMWM14020
    Confirming delivery and service of a Notice of Underpayment
  3. NMWM14030
    What to do if Notice of Underpayment is not delivered
  4. NMWM14040
    Confirming arrears have been paid to the workers
  5. NMWM14050
    Arrears and penalty paid in full within 14 days of service of Notice of Underpayment
  6. NMWM14060
    Collecting penalties
  7. NMWM14070
    Overpaid penalties
  8. NMWM14080
    Arrears paid in full 15 to 28 days after service of Notice of Underpayment
  9. NMWM14090
    Arrears still outstanding more than 28 days after service of Notice of Underpayment
  10. NMWM14100
    Employer advises worker cannot be traced to pay arrears
  11. NMWM14110
    Worker goes abroad
  12. NMWM14120
    Arrears received for workers who wants address kept confidential
  13. NMWM14130
    Employer fails to pay penalty
  14. NMWM14140
    Request from employer to pay by instalments
  15. NMWM14150
    Employer asks workers to agree to payments by instalments
  16. NMWM14160
    Compromise Agreements
  17. NMWM14170
    Partners’ liability to pay arrears
  18. NMWM14180
    Dealing with queries or further information from workers and/or their agents
  19. NMWM14190
    Dealing with queries or further information from employers and/or their agents
  20. NMWM14200
    Dealing with enquiries or further information from third parties
  21. NMWM14210
    Notice of Underpayment found to be inaccurate/incorrect
  22. NMWM14220
    Withdrawing a Notice of Underpayment and not replacing it
  23. NMWM14230
    Withdrawing and replacing a Notice of Underpayment
  24. NMWM14240
    Telling third parties that the Notice of Underpayment has been withdrawn and/or replaced
  25. NMWM14250
    National minimum wage repayment policy for overpaid penalties
  26. NMWM14260
    Keeping workers informed
  27. NMWM14270
    Change of trading position of business after a Notice of Underpayment is issued
  28. NMWM14280
    Employer dies and a Notice of Underpayment has been issued
  29. NMWM14290
    Worker dies and a Notice of Underpayment has been issued