HMRC continues to step up its National Minimum Wage enforcement regime and the retail sector, which employs approximately a quarter of the UK's minimum wage population, is a regular target for HMRC audits.

The complexities of NMW regulations mean even well-intentioned, or innocuous practices - such as providing benefits via salary sacrifice, uniform policies or training requirements – are causing retailers to fall foul of the law, with inadvertent breaches leaving retailers facing substantial financial penalties.

The investigations themselves can be lengthy, costly and time-consuming – with evidence that practices are being interpreted differently by different compliance officers enforcement agencies. This is making it difficult for retailers to prepare for and ensure compliance when an audit is carried out.


We know this is a growing concern for our members so we’ve teamed up with Shoosmiths to offer you expert legal guidance and practical support. Having supported a number of retailers who have been investigated by HMRC and with the benefit of real examples and case studies we’ll help you:

  • understand the main problem areas for retailers
  • know what to expect if HMRC audit you – what would be involved, how long will it take and what will be expected of you and your employees?   
  • gain an insight into how recent investigations have been carried out, including the inconsistency of approach  
  • understand the areas where retailers are falling foul, and the pitfalls to avoid
  • take steps to reduce your liabilities, including top tips on how to deal with your HMRC Compliance Officer
  • understand the penalty regime and how HMRC would expect you to deal with ex-employees


15.30 – 16.00     Registration

16.00 – 16.05     BRC Welcome and Introductions

16.05 – 16.20     Employee Perception Survey ‘First Look’

16.20 – 16.30     Scene Setting

16.30 – 16.50     Shoosmiths Presentation

16.50 – 17.30     Discussion

Your Questions

Shoosmiths are keen to make the session as tailored as possible to delegates’ needs and as such we are inviting anyone who signs up to attend, to send us the questions you want dealt with.  We and Shoosmiths will ensure that any questions are dealt with in confidence – Shoosmiths will try and incorporate any questions asked into their session to give you even more value from attending the event. Please forward your questions to by Tuesday 3rd of March.

The discussions will be Chatham House ensuring open and honest discussion of the issues and best approaches.                                                                                                                        


If you would like more information, get in touch with the team at