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HMRC internal manual

National Minimum Wage Manual

After notice of underpayment issued: arrears received for worker who wants address kept confidential

If a worker has advised us of their address but has not told their employer as they do not want their employer to trace them, tell the employer to forward payment for that worker’s arrears to HM Revenue & Customs, via a cheque made payable to the worker. Do not give the employer the worker’s address under any circumstances.

The date of payment is considered to be the date the cheque is received by HM Revenue & Customs.

Acknowledge receipt of any cheque and arrange to forward that payment to the worker.