Guidance on the National Minimum Wage (NMW) has been updated. Specifically, the Notice of Underpayment – NMW FS3 at section 'Where can I find an appeal form?' for employers in England and Wales.
HMRC enforces the NMW under the National Minimum Wage Act and from 1 April 2016 this has incorporated National Living Wage.
HMRC officers issue notices when employers are found to owe arrears of NMW to their workers at the beginning of their investigation. The start of an investigation is the date employers were first contacted by HMRC. Employers will receive a notice even if they have repaid some or all of the amounts outstanding during the course of the investigation.
Employers have 28 days from the date of service of the notice to lodge an appeal – the deadline is shown on the notice.
