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<p>HMRC enforce the National Minimum Wage (NMW) and National Living Wage (NLW) in
line with the law and policy set out by the Department for Business, Energy and Industrial
Strategy (BEIS).</p><p> </p><p>The Low Pay Commission (LPC) publishes an annual report
that provides an assessment of the nature and extent of NMW underpayment. The latest
report published by the LPC in April 2019 can be found here:</p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/797675/Non-compliance_and_enforcement_of_the_National_Minimum_Wage_WEB.pdf"
target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/797675/Non-compliance_and_enforcement_of_the_National_Minimum_Wage_WEB.pdf</a>.</p><p>
</p><p>There is no robust estimate available of the income tax revenue lost as a result
of NMW underpayment.</p>
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