There are many aspects to National Minimum Wage (NMW) which HMRC will review during the course of an enquiry including;

• Considering whether deductions breach NMW legislation – including but not limited to accommodation, uniform, advances, transport, attachment of earnings  and other deductions made at the request of the employee ( as even if the employee is happy for a deduction to be made, NMW may still be breached)
• What constitutes working time;
• Establishing employee/workers breaks, time away from desk ( or similar), travelling etc and whether such time should be included for NMW purposes and;
• “Sleepovers” in the care sector and a residential college.

We have successfully assisted many businesses who have been the subject of NMW enquiries including labour providers, restaurants, care providers, national retail stores, restaurants and food preparation companies.  We have also prepared for a Judicial Review of HMRC advice in relation to deductions from pay and the impact on later periods.

In addition, we can advise on record keeping to avoid future problems.