310.This section will allow Inland Revenue officers to pass information obtained in respect of tax and national insurance contributions to their National Minimum Wage (NMW) colleagues and others where this will help them in their NMW enforcement work. The Inland Revenue have overall responsibility for enforcement of the NMW. The intention of permitting such exchanges of information is to enable the Inland Revenue’s NMW compliance staff to operate more efficiently and to target their visits to business in such as way as to reduce enforcement burdens on business. All other existing Inland Revenue safeguards on the confidentiality and disclosure of information will remain in place.
Commentary on Sections Miscellaneous Section 39: National Minimum Wage: Information