The government is determined to ensure that everyone who is entitled to the National Minimum and Living Wage (NMW) receives it. Anyone who feels they have not been paid the NMW should contact Acas helpline on 0300 123 1100 or via the online complaints form at gov.uk. HMRC reviews all complaints that are referred to them.
Most NMW cases are subject to civil (non-criminal) sanctions, the consequences of which include fines of up to 200% of the determined underpayment, and public naming.
Prosecution is reserved for the most serious non-compliance, and since 2007 HMRC investigations have led to the successful prosecution of 14 UK employers for NMW related offences. There have been no prosecutions relating to interns.