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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
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After notice of underpayment issued: keeping workers informed

At the time the Notice of Underpayment is issued to the employer, the workers appearing on the notice should be informed of the arrears due to them (NMWM13310).

After the 28 day appeal period has expired, you should contact the workers on the notice according to current guidance (NMWM14040).

If all the workers have received their arrears of pay in full, you should consider whether there are any other outstanding issues and if not, close your case in accordance with operational procedures.

If some or all of the arrears are still outstanding, you need to decide whether to send the case to the Operational Advisory Team to prepare the case for civil enforcement (NMWM14090).

Once the Operational Advisory Team has issued instructions to commence proceedings the case management transfers to the relevant solicitor. However, any further communications with workers and further checking of records will be undertaken by one of the specialist teams within NMW Operations such as the NMW Risk Team or Operational Advisory Team (NMWM02020).