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NMWM14260 - After notice of underpayment issued: keeping workers informed
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
At the time the Notice of Underpayment is issued to the employer, the workers appearing on the notice should be informed of the arrears due to them (NMWM13310).
After the 28 day appeal period has expired, assurance of the arrears should be completed with a sample of workers according to current guidance.
If all the workers have received their arrears of pay in full, you should consider whether there are any other outstanding issues and if not, close your case in accordance with operational procedures.