The national minimum wage that an employer is required to pay its employees.

This Practice Note examines the national minimum wage (NMW) and the national living wage (NLW). It also notes the ‘real living wage’, set by the Living Wage Foundation. The Practice Note considers eligibility for workers, agency and home workers, exclusions for training, work experience etc, trial shifts, rates, including rates for apprentices and agricultural workers, calculation over pay reference period, living accommodation, hours, salaried hours, time work, output work, unmeasured work, night shifts and sleep at or near work, training hours, travelling hours to and from work and training, record keeping, underpayment, claims by workers, enforcement by the Fair Work Agency and naming and shaming of employers who fail to pay the NMW, criminal offences, Labour Market Enforcement undertakings and orders (LMEs), protection from detriment, automatic unfair dismissal, the prohibition on contracting out. The National Minimum Wage Act 1998 (NMWA 1998) and the National Minimum Wage Regulations 2015 (NMW Regs 2015), SI 2015/621 guarantee a minimum hourly rate of pay to almost all adult workers. Government guidance on calculating the national minimum wage is available for employers.

The UK’s fourth National risk assessment (NRA) of money laundering and terrorist financing, published in July 2025, sets out the key money laundering and terrorist financing risks for the UK and identifies how these have changed since the government’s last NRA was published in 2020. This Practice Note explains the background to the NRA, its key findings and what publication of the NRA means for you. Background The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, as amended, require the Treasury and Home Office to make arrangements for a risk assessment to be undertaken to identify, assess, understand and mitigate the risks of money laundering and terrorist financing affecting the UK. The risk assessment must, among other things: • identify any areas where relevant persons should apply enhanced customer due diligence (CDD) measures, and where appropriate, specify the measures to be taken • identify, where appropriate, the sectors or areas of lower and greater risk of money laundering and terrorist financing

The UK’s fourth National risk assessment of money laundering and terrorist financing 2025 (NRA) sets out the key money laundering and terrorist financing risks for the UK and identifies how these have changed since the government’s last NRA was published in 2020. This Practice Note explains the background to the NRA, its key findings (particularly in relation to legal services) and what publication of the NRA means for you. Background The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, as amended, require the Treasury and Home Office to make arrangements for a risk assessment to be undertaken to identify, assess, understand and mitigate the risks of money laundering and terrorist financing affecting the UK. The risk assessment must, among other things: • identify any areas where relevant persons should apply enhanced customer due diligence measures, and where appropriate, specify the measures to be taken • identify, where appropriate, the sectors or areas of lower and greater risk of money laundering

This Practice Note is one of a series of Practice Notes covering national non-domestic rates (NNDR). This Practice Note covers the legislative framework for billing and recovery, the collection fund, transitional reliefs and exemptions from the operation of the system, both prior to and following the pandemic. For further reading on other aspects of the NNDR scheme, see Practice Notes: National non-domestic rates—valuation and appeals, National non-domestic rates—business improvement district, business rate supplements and retention and Liability for business rates. Currently, local authorities collectively retain half of the income from business rates. The other half is paid by them to central government, which uses the income to fund grants to local authorities. For the financial year 2023–24, local authorities estimate the non-domestic rating income will be £25.1bn. This is what authorities estimate they will collect after all reliefs, accounting adjustments and sums retained outside the rates retention scheme are taken into consideration. Local authorities estimate that they will grant a total of £7bn of relief from business rates

This Practice Note is one of a series of notes covering National Non-Domestic Rates (NNDR). It covers business improvement districts (BIDs), explaining what they are and how they are created and funded. It also covers business rates supplements and retention of NNDR by local authorities. What are business improvement districts? Section 41 of the Local Government Act 2003 (LGA 2003) provides for the introduction of BIDs. This allows a billing authority to place an additional levy on ratepayers in the BID area to fund projects providing additional services or improvements for the benefit to the local community (defined broadly as ‘those who live, work or carry’ on any activity in the district. Two or more billing authorities may agree to establish BIDs (known as joint arrangements) in respect of a BID which spans authority boundaries. BID scheme bodies are classed as a ‘relevant body’ for the purposes of the Localism Act 2011. BID Schemes which existed during the coronavirus (COVID-19) pandemic were extendable; though nothing prevented the

This Practice Note is an introduction to the system of national non-domestic rates (NNDR) (also referred to as business rates) for non-domestic properties in England and Wales. It outlines the background to the operation of the scheme and provides detail on how the valuation process works. It explains how to check and, if necessary, make a challenge to amend a local list or appeal against decisions that have been made. As a tax on property, rates have existed in some form since 1601. The framework currently in place was largely established by the Local Government Finance Act 1988 (LGFA 1988), as amended. LGFA 1988 established that: • rates were to be raised only on non-domestic property—occupiers of domestic property would instead pay community charges (replaced by council tax from 1993, see Practice Note: Council tax) • rates bills were to be set nationally by way of government specified multipliers to be applied to rateable values for each financial year • local authorities would administer and collect rates income, but pay the proceeds

A scheme for the allocation and re-allocation of telephone numbers. Administered in the UK by Ofcom.

The regulatory agency or official at the central or federal government level that is charged with implementing and enforcing electronic communications rules and regulations.

A national standard put in place, when no other (eg European) such standard exists for approval to customer premises equipment for connection to public networks.

A television industry group that develops standards for television broadcasting and receiving equipment in the United States.

For most purposes, we use nationality and citizenship interchangeably. A citizen is essentially a passport holder (or someone entitled to a passport). Nationality is actually a little wider than citizenship. For example, a British national would also include British (overseas) nationals.