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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
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After notice of underpayment issued: telling third parties that a notice of underpayment has been withdrawn and/or replaced

Notice of Underpayment withdrawn and not replaced

Where a Notice of Underpayment has been withdrawn and not replaced the workers named on the notice must be contacted and informed not to expect payment from the employer.

Notice of Underpayment withdrawn and replaced

Where a Notice of Underpayment has been withdrawn and replaced workers who have previously been notified arrears which have been amended in the replacement notice must be contacted and informed of the variation.

In addition, you should write to anyone who was sent a copy of the original notice (such as an agent) and advise them the original notice has been withdrawn and replaced. Where appropriate, send them a copy of the replacement notice.

You should also consider whether anyone else needs to be informed that the notice has been withdrawn and replaced. If necessary, advise those parties in writing.

If the original notice was appealed or is the subject of proceedings you must immediately notify the Operational Advisory Team who will advise you about further action that may be required.

Any workers who have been called upon by HM Revenue & Customs to attend a hearing based on the original notice will need to be informed of the replacement notice.