Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

After notice of underpayment issued: contents

  1. NMWM14010
    After notice of underpayment issued: introduction
  2. NMWM14020
    After notice of underpayment issued: confirming delivery and service of a notice of underpayment
  3. NMWM14030
    After notice of underpayment issued: what to do if notice of underpayment is not delivered
  4. NMWM14040
    After notice of underpayment issued: confirming arrears have been paid to the workers
  5. NMWM14050
    After notice of underpayment issued: arrears and penalty paid in full within 14 days of service of notice of underpayment
  6. NMWM14060
    After notice of underpayment issued: collecting penalties
  7. NMWM14070
    After notice of underpayment issued: overpaid penalties
  8. NMWM14080
    After notice of underpayment issued: arrears paid in full 15 to 28 days after service of notice of underpayment
  9. NMWM14090
    After notice of underpayment issued: arrears still outstanding more than 28 days after service of notice of underpayment
  10. NMWM14100
    After notice of underpayment issued: employer advises worker cannot be traced to pay arrears
  11. NMWM14110
    After notice of underpayment issued: worker goes abroad
  12. NMWM14120
    After notice of underpayment issued: arrears received for worker who wants address kept confidential
  13. NMWM14130
    After notice of underpayment issued: employer fails to pay penalty
  14. NMWM14140
    After notice of underpayment issued: request from employer to pay by instalments
  15. NMWM14150
    After notice of underpayment issued: employer asks workers to agree to payment by instalments
  16. NMWM14160
    After notice of underpayment issued: compromise agreements
  17. NMWM14170
    Action after notice of underpayment is issued: partners’ liability to pay arrears
  18. NMWM14180
    After notice of underpayment issued: dealing with queries or further information from workers and/or their agents
  19. NMWM14190
    After notice of underpayment issued: dealing with queries or further information from employers and/or their agents
  20. NMWM14200
    After notice of underpayment issued: dealing with queries or further information from third parties
  21. NMWM14210
    After notice of underpayment issued: notice of underpayment found to be inaccurate/incorrect
  22. NMWM14220
    After notice of underpayment issued: withdrawing a notice of underpayment and not replacing it
  23. NMWM14230
    After notice of underpayment issued: withdrawing and replacing a notice of underpayment
  24. NMWM14240
    After notice of underpayment issued: telling third parties that a notice of underpayment has been withdrawn and/or replaced
  25. NMWM14250
    After notice of underpayment issued: national minimum wage repayment policy for overpaid penalties
  26. NMWM14260
    After notice of underpayment issued: keeping workers informed
  27. NMWM14270
    After notice of underpayment issued: change of trading position of business after a notice of underpayment is issued
  28. NMWM14280
    After notice of underpayment issued: employer dies and a notice of underpayment has been issued
  29. NMWM14290
    After notice of underpayment issued: worker dies after a notice of underpayment has been issued