HMRC Underpayment Report Letter: Free Template and What to Include

If you need to letter to accompany a report of minimum wage underpayment to HMRC, a written letter is the recommended first step — it creates a clear record and shows you're pursuing the matter formally. Below is what a strong hmrc underpayment report letter should include.

What this letter needs to cover

• Identify the employer clearly
• Describe the underpayment with dates and amounts
• Confirm the worker has raised this internally without resolution
• Confirm protection from detriment is expected
• Request HMRC investigate and recover arrears

Reporting minimum wage underpayment to HMRC

HMRC has enforcement powers separate from any Employment Tribunal claim you might bring — they can investigate, require repayment, and impose penalties on employers who underpay minimum wage, and reporting can be done confidentially if you're concerned about your employer finding out it was you.

What to include before you send it

• Your employer's details and the specific underpayment you've identified
• How you've calculated the shortfall, including hours worked and pay received
• The relevant time period the underpayment covers
• Confirmation of whether you wish to remain anonymous in HMRC's investigation

Why HMRC enforcement is a genuinely powerful route

Unlike an individual tribunal claim, HMRC investigations can examine an employer's pay practices for all staff, not just you, and can result in penalties of up to 200% of the underpayment on top of requiring back payment — this is a serious deterrent that individual claims alone don't carry.

Frequently Asked Questions

Can I report this without my employer knowing it was me?
Yes — HMRC can investigate without revealing who made the report, though in some cases the nature of the information might make this harder to fully guarantee.

Does reporting to HMRC stop me from also bringing my own tribunal claim?
No — these are separate, complementary routes, and you can pursue both if you wish to recover your own underpayment directly as well.

[Your Name]
[Your Address]
[Your Postcode]
[Your Phone Number]
[Your Email Address]
[Your National Insurance Number]
HMRC - National Minimum Wage complaints
[Address, if sending by post - or use the online form on gov.uk]
[Date]

Dear Sir or Madam,

Subject: Report of National Minimum Wage underpayment

I am writing to report that my employer is not paying me the National Minimum Wage.

My details:
• Employer: [Company Name]
• Employer Address: [Company Address and Postcode]
• My Job Title: [e.g. Warehouse Assistant]
• My hourly rate: £[e.g. 11.00]
• The minimum wage for my age: £[rate]

I believe I am underpaid because [e.g. I am not paid for the 15 minutes of compulsory security checks before each shift / my employer deducts the cost of my uniform from my wages / my flat salary and regular overtime mean my hourly rate is below the minimum].

From [date] to [date], I calculate I was underpaid £[amount]. I have kept records of my hours and my payslips.

I raised this with my employer on [date], but it was not resolved. I understand I am protected from being treated badly for asserting my right to the minimum wage.

[Choose: I am happy for my employer to know I made this complaint. / I would like to stay anonymous.]

Please investigate and make my employer pay the arrears I am owed.

Yours sincerely,

[Your Signature]
[Your Printed Name]