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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
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Disclosure of information: Department for Work and Pensions

Relevant legislation

The legislation that applies to this page is as follows:

  • Social Security Administration (Fraud) Act 1997
  • Welfare Reform Act 2012, section 127
  • Social Security Administration Act 1992, section 110(3)(b)

General

The Social Security Administration (Fraud) Act 1997 permits a wide range of information to pass from the Department for Work and Pensions to HM Revenue & Customs (NMWM02030).

Requests may be received from Jobcentre plus or Department for Work and Pensions regarding whether a particular employer who is participating in a Government scheme, such as New Deal or Work Trial, has been investigated and found to be paying national minimum wage.

If such a request is received HM Revenue & Customs are able to supply the requested information where it is confirmed that the request is for the prevention of fraud. The information “gateway” which allows the passing of national minimum wage details in these circumstances is section 127(2) of the Welfare Reform Act 2012

Similarly, section 127(4) of the Welfare Reform Act 2012 permits the Department for Work and Pensions to advise HM Revenue & Customs where they find that a worker has not received remuneration at a rate at least equal to the national minimum wage.

Any other type of request from the Department for Work and Pensions for national minimum wage information should be referred to the Data Guardian for consideration.

Please see NMWM16250 in relation to the Health & Safety Executive.