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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 July 2013 (see the update index for all updates)

Page Details of update
Main Contents Page updated to reflect revised structure and renaming of NMWM10000
NMWM10000 Accommodation and Accommodation Offset - section updated with new guidance regarding the calculation of the accommodation offset
NMWM13000 Issuing Notices of Underpayment - section updated and renumbered from NMWM17000 to align with new section NMWM14000
NMWM14000 After Notice of Underpayment Issued - new section which provides technical advice regarding the circumstances which may arise following the issue of a Notice of Underpayment