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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

After notice of underpayment issued: what to do if notice of underpayment is not delivered

When

  • a Notice of Underpayment is returned undelivered or
  • you cannot establish proof of delivery (NMWM14020) or
  • you cannot confirm the employer has received the Notice of Underpayment

then the notice is not considered correctly served and further action is required (NMWM13300).

Notice Undelivered

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

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  1. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) NMWM13300(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  2. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  3. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
* (This content has been withheld because of exemptions in the Freedom of Information Act 2000) 
* (This content has been withheld because of exemptions in the Freedom of Information Act 2000) 
  1. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) NMWM13240(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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* (This content has been withheld because of exemptions in the Freedom of Information Act 2000) [NMWM13280](https://www.gov.uk/hmrc-internal-manuals/national-minimum-wage-manual/nmwm13280)(This content has been withheld because of exemptions in the Freedom of Information Act 2000) 
* (This content has been withheld because of exemptions in the Freedom of Information Act 2000) [NMWM13285](https://www.gov.uk/hmrc-internal-manuals/national-minimum-wage-manual/nmwm13285)(This content has been withheld because of exemptions in the Freedom of Information Act 2000) 

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

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Notice cannot be delivered

Every effort should be made to serve the notice, but if it ultimately cannot be served, notify your nominated SAFE officer immediately. Inform your People Leader who should contact the Business Unit Head for advice.