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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

National Minimum Wage Manual: recent changes

Below are details of the amendments that were published on 8 November 2013 (see the update index for all updates).

Page Details of update
Main Contents Page updated to incorporate new section 12.
NMWM09000 Pay Reference Periods and Elements of Pay: section updated with style and small amendments.
NMWM11000 Deductions and Payments from Workers: section updated with style and small amendments.
NMWM12000 Records, Evidence, Powers & Offences: introduction of new section which provides guidance relating to issues to consider when undertaking investigations.