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HMRC internal manual

National Minimum Wage Manual

After notice of underpayment issued: compromise agreements

Where an employer or worker notifies a NMW Officer that they have entered into a Compromise Agreement (NMWM05370) or some form of settlement or other agreement that may affect arrears after a Notice of Underpayment has been issued the NMW Officer must obtain copies of any agreement and forward them to the Operational Advisory Team with full details regarding the circumstances and whether the agreement appears valid.

See also NMWM05370 and NMWM05380.