NMWM02030 | Roles and responsibilities: HM Revenue & Customs

Relevant legislation

The legislation that applies to this page is as follows:

• Employment Rights Act 2025, sections 90, 91 and 92

General

HM Revenue & Customs polices and enforces the National Minimum Wage.

The Secretary of State for Business and Trade has responsibility for appointing officers to carry out the functions required by the National Minimum Wage Act 1998. In September 1998 the Department of Trade and Industry (now the Department for Business and Trade (NMWM02020)) announced that Inland Revenue would be responsible for policing and enforcing the National Minimum Wage. This role transferred to HM Revenue & Customs on 18 April 2005.

The then Department of Trade and Industry recommended an organisational structure that could:

• react to specific enquires and complaints, and

• undertake a programme of proactive visits to employers.

To achieve this HM Revenue & Customs has the following specialist teams (NMWM02040) to handle enquiries and complaints, and to investigate non-compliance with National Minimum Wage legislation:

• NMW Risk Profiling Team

• NMW Compliance Teams

HM Revenue & Customs provides selected information about National Minimum Wage in external guidance and on its website.