NMWM15040 - Enforcement and proceedings: action on receipt of notification of an appeal

Where a tribunal allows an employer’s appeal to proceed, they will normally notify the legal representatives of HM Revenue & Customs (NMWM02030) of that appeal. However, occasionally, the notification may be sent to the local NMW team instead.

The appropriate legal representative of HM Revenue & Customs is identified by the location of the proceedings (NMWM15010). The notification informs HM Revenue & Customs of the appeal and sets out what is expected in terms of the response.

The NMW Technical Team is responsible for providing instructions for defending appeals. Whichever area receives the notification of the appeal will urgently contact the NMW Technical Team for instructions. The NMW Technical Team will liaise with the appropriate NMW team to:

  1. Urgently provide a copy of the original notice of underpayment with schedule to NMW Technical Team and the appropriate legal representative; and
  2. Prepare and send a full set of investigation papers as a file to the relevant Solicitor’s Office plus a copy of that file to the NMW Technical Team with a completed appeal submission template, within two days of being notified of the appeal; and
  3. Send an email to OAT mailbox NMW Operational Advisory Team, I&PB NMW (ISBC) 7820280@not.to.be.used advising that appeal has been received.

On receipt of the notice [1], the legal representative will respond to the tribunal that HM Revenue & Customs will defend the appeal.

On receipt of the investigation file [2], both the NMW Technical Team and legal representative will fully review the case and the NMW Technical Team will issue the appropriate instructions (NMWM15050) on behalf of the Department.

On receipt of the email [3], the OAT will maintain a record of the appeal.