The Department for Business Innovation and Skills has published an updated policy on HMRC's enforcement of the national minimum wage and national living wage. The national living wage applies to workers aged 25 and over from 1 April 2016. The policy also reflects the increased national minimum wage penalty applying to any notice of underpayment relating to a pay reference period beginning on or after 1 April 2016. The penalty percentage has been increased from 100% to 200%. See www.bit.ly/1r6dmK9.
