The number of cases recorded where non-compliance has been identified are as follows:
Closed cases with arrears identified 1999-2000 1,280 2000-01 2,119 2001-02 1,937 2002-03 1,996 2003-04 2,211 2004-05 1,798 2005-06 1,582 2006-07 1,523
The National Minimum Wage Act 1998 contains a number of provisions empowering enforcement officers to take civil action against non-paying employers and HMRC use these in the first instance when agreement cannot be reached. Agreement is reached in over 95 per cent. of cases without recourse to these measures.
In May 2006 the joint policy on enforcement and prosecutions was agreed between DTI, HMRC and Revenue and Customs Prosecutions Service (RCPO). To date there have been no prosecutions but a number of cases are being investigated by HMRC.