NMWM12280 | Records, evidence, powers and offences: offences: investigative powers of HM Revenue & Customs

Relevant legislation

The legislation that applies to this page is as follows:

• Employment Rights Act 2025, sections 96 to 99

NMWM12270 explains that:

• criminal investigations are undertaken by officers within HM Revenue & Customs Criminal Investigations (part of Enforcement & Compliance) who are trained to carry out investigations to a criminal standard

• the Crown Prosecution Service (Procurator Fiscal in Scotland) is solely responsible for deciding whether there is sufficient evidence to provide a realistic prospect of conviction and whether a prosecution is in the public interest.

The investigation powers currently held by HM Revenue & Customs (NMWM02030) in respect of criminal investigations are also applied to the investigation of criminal offences under the National Minimum Wage Act 1998. Examples of these powers are:

• Enter and inspect premises

• Require books, documents and information

• Examine and take account of goods

• Take samples

• Lock up, mark, seal or otherwise secure

• Seize and detain things