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<p>The government is determined that everyone who is entitled to the NMW receives
it.</p><p>HM Revenue and Customs enforces the National Minimum Wage (NMW) and National
Living Wage (NLW) in line with the law and policy set out by the Department for Business
and Trade. This involves a wide-ranging programme of education and risk led enforcement
activity across the whole of UK labour market including social care</p><p>HMRC consider
all of the risks that might be relevant, when carrying out a review and record whether
an employer is compliant or non-compliant.</p><p>HMRC does not hold information on
how many times HMRC has taken enforcement action against employers for the underpayment
of national living wage for domiciliary care workers as a result of unpaid travel
time.</p><p> </p>
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