Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Disclosure of information: Health & Safety Executive

Relevant legislation

The legislation that applies to this page is as follows:

  • Health and Safety at Work Act 1974


The Health and Safety Executive is responsible for the regulation of almost all the risks to health and safety arising from work activity in Great Britain. The Health and Safety Executive is accountable to the Health and Safety Commission. Together these bodies are responsible to the Secretary of State for Work and Pensions. However the procedure for disclosing to the Health and Safety differs from disclosing to the Department for Work and Pensions. (NMWM16230)

Health and Safety Executive may ask for information from HM Revenue & Customs (NMWM02030) quoting sections 20 and 48 of the Health and Safety at Work Act 1974. These sections provide the Health & Safety Executive with an information power to obtain information from an employer. While it is correct to say that section 20 provides the Health & Safety Executive power to request information from employers with section 48 making it binding on Crown departments neither of these sections provide for the disclosure of national minimum wage information.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

See (NMWM16105) for guidance on disclosures to the Health and Safety Executive in the public interest.