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<p>The government is determined to ensure that everyone who is entitled to the National
Minimum and Living Wage (NMW) receives it. Anyone who feels they have been unpaid
NMW should contact Acas helpline on 0300 123 1100 or via the online complaints form
at <a href="https://www.gov.uk/government/publications/pay-and-work-rights-complaints"
target="_blank">gov.uk</a>. HMRC reviews all complaints that are referred to them.</p><p>
</p><p>As referenced in the answer to your question <a href="https://www.parliament.uk/business/publications/written-questions-answers-statements/written-questions-answers/?page=1&max=20&questiontype=AllQuestions&house=commons%2clords&uin=169367"
target="_blank">169367</a>, most NMW cases are subject to civil (non-criminal) sanctions,
the consequences of which includes fines of up to 200% of the determined underpayment,
and public naming.</p><p> </p><p>HMRC NMW investigations take into account all non-compliance
risks - of which lack of adequate records might be one - and a case is closed by a
Notice of Underpayment (NOUs) which covers multiple risks. We do not hold data in
a format that distinguishes record keeping from other risks identified.</p>
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