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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 April 2015 (see the update index for all updates)

Page Details of update
Whole manual Manual updated to include references to the National Minimum Wage Regulations 2015.
For those staff familiar with the former 1999 Regulations, they are being temporarily retained for information purposes alongside the 2015 Regulations. However, when making reference to regulations staff should only use the 2015 Regulations, even if referring to matters occurring prior to 6 April 2015.    
  Whole manual General formatting issues resolved to enable the manual to be more easily available in line with HM Revenue & Customs freedom of information requirements.
  Whole manual Obsolete references to accredited training rate and agricultural wages in England removed.
  NMWM05180 Page amended to describe changes introduced by the Modern Slavery Act 2015
  NMWM05320 Page amended to include reference to Traineeships in England
  NMWM06330 Page amended to describe the end of the Workers Registration Scheme