Question to the HM Treasury:

To ask Her Majesty's Government how many employers have been contacted by HMRC in the past year regarding their advertisement of unpaid internships; whether they will publish a list of those employers; and whether they will publish the correspondence sent by HMRC to such employers.

The government is determined that everyone who is entitled to the National Minimum and Living Wage (NMW) receives it. Anyone who feels they have been underpaid NMW should contact the Acas helpline on 0300 123 1100 or use the online pay and work rights complaints form on gov.uk. HMRC review all complaints that are referred to them.

HMRC has contacted over 1,000 employers who advertise unpaid internships over the past year, signposting them to NMW guidance to help ensure they are compliant. The names of the employers contacted cannot be divulged for confidentiality reasons, and there are no plans to publish the correspondence sent by HMRC to such employers.

There are no special rules in respect of interns for NMW purposes, and depending on the arrangements between the parties an intern can either be a worker, a voluntary worker or a volunteer. When HMRC investigate an intern’s entitlement to the NMW the reality of the working relationship is carefully considered.