Skip to main content
CLOSE

Charities

Close

Corporate and Commercial

Close

Employment and Immigration

Close

Environmental, Social, and Corporate Governance

Close

Fraud and Investigations

Close

Individuals

Close

Litigation

Close

Planning and Infrastructure

Close

Public Law

Close

Real Estate

Close

Restructuring and Insolvency

Close

Energy

Close

Entrepreneurs

Close

Private Wealth

Close

Real Estate

Close

Tech and Innovation

Close

Transport

Close

HMRC has announced a change in its policy on enforcing national minimum wage (NMW) penalties on a TUPE transfer.

With effect from 2 July 2018, all NMW liabilities, including the full penalty amount, are being enforced against the transferee employer. Previously, the transferor was charged for any penalties relating to arrears accrued prior to the transfer. Financial penalties can amount to up to 200% of the total underpayment, capped at £20,000 per worker. This highlights the need to check for any potential NMW underpayment issues prior to a transfer, and to ensure that the sale agreement includes appropriate warranties and indemnities.

Latest articles

Our Offices

London
One Bartholomew Close
London
EC1A 7BL

Cambridge
20 Station Road
Cambridge
CB1 2JD

Reading
The Anchorage, 34 Bridge Street
Reading RG1 2LU

Southampton
4 Grosvenor Square
Southampton SO15 2BE

 

Reading
The Anchorage, 34 Bridge Street
Reading RG1 2LU

Southampton
4 Grosvenor Square
Southampton SO15 2BE

  • Lexcel
  • CYBER ESSENTIALS PLUS

 

BDB Pitmans is launching Broadfield soon

______________________________



To read more about our plans, click here.

© BDB Pitmans 2024. One Bartholomew Close, London EC1A 7BL - T +44 (0)345 222 9222

Our Services

Charities chevron
Corporate and Commercial chevron
Employment and Immigration chevron
Environmental, Social, and Corporate Governance chevron
Fraud and Investigations chevron
Individuals chevron
Litigation chevron
Planning and Infrastructure chevron
Public Law chevron
Real Estate chevron
Restructuring and Insolvency chevron

Sectors and Groups

Private Wealth chevron
Transport chevron