HMRC has updated its employer’s guidance about the checks it carries out to make sure employers are paying at least the National Minimum Wage (NMW).
NMW information for employers now includes details about ‘open source’ data in its NMW FS1 factsheet. Open source material is anything that HMRC observe, monitor, record and internet data that is available to anyone.
Details about open source fall under the visits and requests for information section. HMRC is entitled to ask for information that it thinks will show whether the NMW is being applied; to ask for explanations of anything contained within records; and any additional information they may need to determine whether NMW has been paid.
The guidance adds that open source material includes news reports, internet sites, Companies House and Land Registry records, blogs and social networking sites where no privacy settings have been applied.
