NMWM14190 - After Notice of Underpayment issued: dealing with queries or further information from employers and/or their agents - HMRC internal manual - GOV.UK

When further information is provided by the employer or their agent after a Notice of Underpayment has been issued, it should always be reviewed to see:

If the notification contains a complaint, notify your People Leader immediately who will consider and arrange to contact the HM Revenue & Customs Complaints Handling Team as appropriate.

If the notification is an attempt to appeal a notice advise the sender (and the employer, if the employer is not the sender) immediately that an appeal cannot be made to HM Revenue & Customs

and instead they must contact the appropriate tribunal without delay. You should also advise them that there are time limits for submitting an appeal, which are 28 calendar days from the

date of service of the notice. Keep a dated record of the details provided to the sender.

If the information concerns insolvency or administration, see NMWM14270

The NMW Officer’s further action depends on whether or not the case is subject to proceedings or an appeal has been made.

Where the Notice of Underpayment has been appealed or the case has already been submitted for civil proceedings, our solicitors are responsible for managing the case. You must therefore copy

any information or correspondence received to the Operational Advisory Team and our solicitors immediately and liaise with them about any further action required.

Where the employer is being considered for criminal proceedings under section 31 of the NMW Act 1998 you must contact the Operational Advisory Team immediately on receipt of any further

information. Do not acknowledge correspondence or take any action unless advised to do so.

If, after a Notice of Underpayment has been issued, the employer or their agent contacts HM Revenue & Customs to query the notice or provide information and an appeal has not been lodged,

the NMW Officer should:

The NMW Officer should then decide whether the information merits further investigation and/or whether it changes their opinion about the existing notice. It may be necessary to review the

available evidence and revise an earlier opinion which led to the issue of a notice. Sometimes it may be necessary to withdraw (NMWM14220) or withdraw and replace (NMWM14230) a notice.