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HMRC internal manual

National Minimum Wage Manual

National Minimum Wage Manual: recent changes

Below are details of the amendments that were published on 10 August 2011 (see theupdate index for all updates).

Page Details of update  
NMWM05330 Entitlement to National Minimum Wage: Schemes to Provide Training, Work Experience or Temporary Work or to Help to Find Work. General update to participating schemes  
NMWM17080 Issuing Notices of Underpayment: Addressing a Notice - Sole Traders & Partnerships. Update to limited liability partnerships  
NMWM17140 Issuing Notices of Underpayment: Establishing the Period of Arrears for Workers named on a Notice. Update to determining end of arrears to show on notice  
NMWM17180 Issuing Notices of Underpayment: When to Include a Penalty on a Notice. Reminder that a penalty cannot be issued separately to a Notice of Underpayment