Section 37E Warning noticeF1

This section applies where F2the Secretary of State considers that an employer who is required to pay a relevant sum has failed—

The F3Secretary of State may give the employer a notice (a “warning notice”) stating the F4Secretary of State’s intention to impose a financial penalty in respect of the relevant sum unless before a date specified in the warning notice (“the specified date”) the employer has paid in full the amount so specified (“the specified amount”).

This is subject to subsection (3).

Where a penalty notice has previously been given in respect of the relevant sum, the F5Secretary of State may not give a warning notice until—

The specified date must be after the end of the period of 28 days beginning with the day on which the warning notice is given.

The specified amount must be the unpaid amount of the relevant sum on the day on which the warning notice is given.

A warning notice must identify the relevant sum and state—

The statement under subsection (6)(e) must include provision for allowing representations to be made by post (whether or not it also allows them to be made in any other way).

If the employer pays the specified amount before the specified date, the relevant sum is to be treated for the purposes of this Part as having been paid in full.

Subsection (8) is not to be taken to affect the liability of the employer to pay any increase in the unpaid amount between the date of the warning notice and the date of payment.