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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
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Disclosure of information: ownership of national minimum wage information

Relevant legislation

The legislation that applies to this page is as follows:

  • National Minimum Wage Act 1998, section 15

General

National minimum wage teams in HM Revenue & Customs (NMWM02030) enforce the national minimum wage, on behalf of the Department for Business, Innovation & Skills (NMWM02020). This work has a legal position distinguishing it from other work carried out by HM Revenue & Customs.

The implications for information sharing are also different because any national minimum wage information obtained and used is legally owned by the Secretary of State for the Department for Business, Innovation & Skills. For this reason certain information can be shared with the Department for Business, Innovation & Skills, without needing a specific legal gateway (NMWM16070). However, some HM Revenue & Customs information cannot be shared with the Department for Business, Innovation and Skills such as VAT information (NMWM16210).

See (NMWM16060) for sharing information with other teams in HM Revenue & Customs.