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HMRC internal manual

National Minimum Wage Manual

Enforcement & Proceedings: Enforcement using civil proceedings

Relevant legislation

The legislation that applies to this page is as follows:

  • National Minimum Wage Act 1998, section 19D


If an employer fails to pay workers their arrears as presented on a notice of underpayment then HM Revenue & Customs (NMWM02030) will commence enforcement action on behalf of the workers using the civil courts under section 19D of the National Minimum Wage Act 1998.

The investigating NMW Officer is usually responsible for initiating civil enforcement (NMWM15110), which generally occurs in two circumstances;

  • The employer appealed the notice and the arrears outstanding at the end of the appeal process have not been paid (NMWM15080); or
  • The employer did not appeal the notice and failed to pay the arrears still owed to workers (NMWM14090).