16 September 2025
HM Revenue and Customs (HMRC) are clearly gearing up for the changes ahead next year, that will give the government additional investigatory powers.
Individuals and businesses are being given the opportunity and encouraged to ensure their tax affairs are in order and remain compliant.
The guidance page for National Minimum Wage (NMW) and the National Living Wage (NLW) has recently been updated.
The page contains links to five factsheets that explain:
- the checks HMRC carry out to make sure employers pay their workers at least the NMW or NLW
- how to carry out a self-review of your record as an employer
- NMW arrears and penalties
- information about HMRC employer checks for workers
- information about attending NMW employment tribunal hearings as a witness by video
The most recently updated is NMW FS2, which outlines how to carry out a self-review of NMW compliance.
HMRC Note: Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.