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HMRC internal manual

National Minimum Wage Manual

After notice of underpayment issued: request from employer to pay by instalments

Prior to a case being accepted for civil proceedings, HM Revenue & Customs should not accept offers to pay arrears by instalments on behalf of workers. NMW Officers should not enter into any negotiations or agree instalment undertakings with an employer regarding arrears of national minimum wage set out on a Notice of Underpayment.

(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) 
* (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) 
* (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)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) NMWM14150(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If the employer or the worker informs you that there is a Compromise Agreement (NMWM05370) in place, refer to NMWM14160.