HMRC have updated their guidance National Minimum Wage information for employers.
The guidance details the checks HMRC carry out to make sure employers are paying at least the National Minimum Wage.
Guidance notes on the notice of underpayment (NMW FS3) have been updated with a new website for employers in England, Wales and Scotland to use to find an appeal form.
https://www.gov.uk/government/publications/national-minimum-wage-information-for-employers-nmw-fs1