Chapter NMWM16210

CourtHM Revenue & Customs
Published date16 April 2016
Record NumberNMWM16210
Relevant legislation

The legislation that applies to this page is as follows:

  • Employment Relations Act 1999 section 39
  • Commissioners for Revenue and Customs Act 2005

Information obtained by national minimum wage teams while carrying out national minimum wage functions primarily rests with the Secretary of State of the Department for Business, Innovation & Skills (NMWM02020) and is not generally HM Revenue & Customs (NMWM02030) information.

The legal gateway (NMWM16030) to allow the passing of information to the Department for Business, Innovation & Skills is section 39 of the Employment Relations Act 1999 when it is:

  • solely national minimum wage information obtained by HM Revenue & Customs national minimum wage officers in the course of their duties;
  • other information, of interest to the Department for Business, Innovation & Skills for national minimum wage purposes, obtained as a result of ex Inland Revenue functions. (This does not cover information obtained as a result of an exercise of ex - Customs & Excise functions, for example VAT details...

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