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EM6403 - Contract settlements: acceptance: SAFE - general - HMRC internal manual

EM6403 - Contract settlements: acceptance: SAFE - general - HMRC internal manual
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CH270500 - Compliance Handbook - HMRC internal manual

The aim of the Compliance Handbook is to give you clear and comprehensive guidance to help you and external customers understand and apply the penalties and compliance powers introduced by FA 2007 to FA 2013. The guidance is in two sections: The technical guidance (CH1 - CH199999) explains the legislation and the overall policy about the way it should be applied. The operational guidance (CH200000 onwards) explains how to use the penalties and powers in your job. We are still developing this manual and we will add further guidance as it is produced for all compliance matters, both technical and operational.

NMWM14060 - National Minimum Wage Manual - HMRC internal manual

The National Minimum Wage Manual (NMWM) provides technical guidance regarding the entitlement and enforcement of the national minimum wage. Where appropriate, the guidance identifies the relevant legislation, mainly the National Minimum Wage Act 1998 and the National Minimum Wage Regulations 2015. The 2015 Regulations came into force on 6 April 2015 and are re-make the National Minimum Wage Regulations 1999 without changing the rules or policy behind them. For those staff familiar with the 1999 Regulations, the former regulations are included alongside the 2015 Regulations. However, when making reference to specific regulations staff should use the 2015 Regulations, even if referring to matters occurring prior to 6 April 2015.

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