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HMRC internal manual

National Minimum Wage Manual

After notice of underpayment issued: worker goes abroad

If a worker has been named on a Notice of Underpayment, but subsequently goes abroad to reside, then any arrears due to that worker should still be paid to that worker if the employer has their current contact details. If the employer does not hold their current contact details, the NMW Officer should follow the guidance at NMWM14100.