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<p>The updated internship guidance will clarify the checks employers need to take
to ensure compliance with the law. The update will be published shortly alongside
other regular updates to the guidance entitled “Calculating the National Minimum Wage”.</p><p>HMRC
are continuing to write to employers advertising unpaid internships to help them understand
National Minimum Wage law. Similarly, HMRC also engage with at-risk groups, with over
1.6 million text messages sent to workers, 1.3 million texts sent to working tax credit
recipients, and 370,000 texts sent to apprentices.</p><p>HMRC responds to 100% of
worker complaints and also conducts proactive, targeted enforcement. In the 2017/18
financial year, HMRC identified £15.6 million in arrears for over 200,00 workers.</p>
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