DMBM570390 - Debt and return pursuit: Miscellaneous charges: National Minimum Wage Penalties (NMWP): Enforcement - Scotland

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Enforcement action

 <p><a href="#Top">Top of page</a></p><h2><a id="IDADV3RG">Legislation</a></h2><p>NMWP work items raised prior to April 2009 are subject to the national Minimum wage Act 1998, Section 21 (5).  This allows HMRC to take action to pursue the penalty using Civil procedure Rule 70.5.</p><p>On 6 April 2009 the national Minimum Wage Act 1998 was amended by the Employment Act 2008 by replacing Section 21 (5) with section 19E.  Section 19E states:</p><p>"A financial penalty under a notice of underpayment -</p> <p>In Scotland, may be enforced in the same manner as an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland".</p><p>NMWP in Scotland will be dealt with by the National Debt Pursuit Unit.</p><p>The work item will be visible on the C/W Miscellaneous work list.</p> <p>The NDPU will:</p><ul><li class="filledcircle">issue IDMS ID(5) automatically or clerically</li><li class="filledcircle">transfer the work item to EIS Edinburgh (OU362300) .</li>  </ul><p>The work item will be visible on the C/W Miscellaneous work list.</p>