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<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 (DBT). This involves a wide-ranging programme of education and risk led
enforcement activity across the whole of the UK labour market and the associated risks
including travel time. All businesses, irrespective of their size or business sector
are responsible for paying the correct NMW rates to their staff.</p>
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