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Contents

Official guidance
National Minimum Wage Manual

NMWM14000 · After Notice of Underpayment issued

  • NMWM14010 · Introduction
  • NMWM14020 · Confirming delivery and service of a Notice of Underpayment
  • NMWM14030 · What to do if Notice of Underpayment is not delivered
  • NMWM14050 · Arrears and penalty paid in full within 14 days of service of Notice of Underpayment
  • NMWM14060 · Collecting penalties
  • NMWM14070 · Overpaid penalties
  • NMWM14080 · Arrears paid in full 15 to 28 days after the Notice of Underpayment was given
  • NMWM14090 · Arrears still outstanding more than 28 days after the Notice of Underpayment was given
  • NMWM14110 · Worker goes abroad
  • NMWM14120 · Arrears received for worker who wants address kept confidential
  • NMWM14130 · Employer fails to pay penalty
  • NMWM14140 · Request from employer to pay by instalments
  • NMWM14150 · Employer asks workers to agree to payment by instalments
  • NMWM14160 · Compromise agreements
  • NMWM14170 · Partners’ liability to pay arrears
  • NMWM14180 · Dealing with queries or further information from workers and/or their agents
  • NMWM14190 · Dealing with queries or further information from employers and/or their agents
  • NMWM14200 · Dealing with queries or further information from third parties
  • NMWM14210 · Notice of Underpayment found to be inaccurate/incorrect
  • NMWM14220 · Withdrawing a Notice of Underpayment and not replacing it
  • NMWM14230 · Withdrawing and replacing a Notice of Underpayment
  • NMWM14240 · Telling third parties that a Notice of Underpayment has been withdrawn and/or replaced
  • NMWM14250 · National Minimum Wage repayment policy for overpaid penalties
  • NMWM14260 · Keeping workers informed
  • NMWM14270 · Change of trading position of business after a Notice of Underpayment is issued
  • NMWM14280 · Employer dies and a Notice of Underpayment has been issued
  • NMWM14290 · Worker dies and a Notice of Underpayment has been issued
  • NMWM14040 · Confirming arrears have been paid to the workers
  • NMWM14100 · Employer advises worker cannot be traced to pay arrears
  1. After Notice of Underpayment issued: contents
  2. After Notice of Underpayment issued: Notice of Underpayment found to be inaccurate/incorrect

NMWM14210 | After Notice of Underpayment issued: Notice of Underpayment found to be inaccurate/incorrect

From HM Revenue & Customs · National Minimum Wage Manual

Relevant legislation

The legislation that applies to this page is as follows:

  • Employment Rights Act 2025, sections 111, 112 and 113

General

When a Notice of Underpayment has been served and it is discovered that the Notice of Underpayment is incorrect in any way, the NMW Officer should consider withdrawing the notice (by serving a notice of withdrawal on the employer) and if applicable, replacing the notice. Withdrawal and replacement must be done at the same time.

There is no time limit for withdrawing, and if necessary replacing, a notice. The course of action to take depends on whether or not the original notice is to be replaced.

A Notice of Underpayment can only be withdrawn and replaced once. If a notice has already been withdrawn and replaced, and it is considered that the second notice is incorrect in some way, notify your People Leader and contact the Operational Advisory Team urgently.

See NMWM14220 for how to withdraw a notice without replacing it.

See NMWM14230 for how to withdraw and replace a notice.

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