Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

After notice of underpayment issued: notice of underpayment found to be inaccurate/incorrect

Relevant legislation

The legislation that applies to this page is as follows:

* National Minimum Wage Act 1998, sections 19F, 19G & 19H


When a Notice of Underpayment has been served and it is discovered that the Notice of Underpayment is incorrect in any way, the NMW Officer should consider withdrawing the notice (by serving a notice of withdrawal on the employer) and if applicable, replacing the notice. Withdrawal and replacement must be done at the same time.

There is no time limit for withdrawing, and if necessary replacing, a notice. The course of action to take depends on whether or not the original notice is to be replaced.

A Notice of Underpayment can only be withdrawn and replaced once. If a notice has already been withdrawn and replaced, and it is considered that the second notice is incorrect in some way, notify your People Leader and contact the Operational Advisory Team urgently.

See NMWM14220 for how to withdraw a notice without replacing it.

See NMWM14230 for how to withdraw and replace a notice.