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HMRC internal manual

National Minimum Wage Manual

Disclosure of information: providing documentation to a tribunal (no direct HM Revenue & Customs’ involvement)

If a NMW Officer is ordered to attend a Tribunal (NMWM16312), then they must do so and will be legally bound to answer any questions that are put to them.

If the Order/direction states that a NMW Officer must produce relevant documents prior to the Tribunal hearing it is important that the NMW Officer provides copies of the required documentation to the Tribunal at the earliest opportunity and complies with any requests from them to forward copies to other parties to the claim. The parties may wish to consider whether they want to include any of the documents you supply in the bundles they prepare for the hearing. All documents should be sent by “First Class signed for” post, obtaining confirmation of delivery.

Documents should not be issued to other parties unless specifically asked to do so by the Tribunal and then only send them to the parties named by the Tribunal, to the address supplied by the Tribunal with a brief covering note.

Relevant documents will include correspondence sent to either party, and notes of interview (agreed copies where possible). (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

All staff in HM Revenue & Customs are bound by a duty of confidentiality (NMWM16020). You must not disclose information or documents to a Tribunal or any party involved in a Tribunal unless you have received an Order from the Tribunal directing you to do so.