Case 2407929/2021 · Employment Tribunal
Claimant v Commissioners for HM Revenue & Customs — 2021
- Case reference
- 2407929/2021
- Decision date
- 15 November 2021
- Jurisdiction
- England & Wales
- Judge
- Employment Judge Shotter REPRESENTATION
Parties
2 namedClaimant
Claimant
Respondent
Key findings
Tribunal's reasoningThe appellant appealed against a Notice of Underpayment issued by HMRC under the National Minimum Wage Act 1998. The preliminary issue was whether the appeal had been presented within the statutory 28-day time limit and whether the Tribunal had jurisdiction to hear it. The Notice of Underpayment was emailed to the appellant, with its consent, at 15.11 on 5 May 2021, and the appellant confirmed receipt later that day.
The Tribunal found that the date of service was 5 May 2021, despite the Notice itself being incorrectly dated 6 May 2021. It accepted HMRC's submission that, where a notice was served by email before 4.30pm and receipt was confirmed, service took place on the day of transmission. The Tribunal did not accept the appellant's argument that the wording about deemed service two working days after issue meant service should be treated as occurring later.
The Tribunal concluded that the appeal received on 3 June 2021 was outside the statutory time limit. It found that the National Minimum Wage Act 1998 did not permit an extension of time, Rule 5 of the Employment Tribunal Rules did not apply to extend a statutory time limit, and the appellant's Article 6 arguments did not alter the outcome. The appeal was therefore dismissed for want of jurisdiction.
Claims and outcomes
1 finding recorded| Claim type | Issue or finding | Outcome | Protected characteristic | Award |
|---|---|---|---|---|
| Other | Appeal against a Notice of Underpayment under the National Minimum Wage Act 1998. The Tribunal dismissed the appeal for lack of jurisdiction because it was received outside the statutory time limit and the Tribunal had no power to extend time. | Dismissed | — | — |
Legal tests applied
9 references- National Minimum Wage Act 1998 sections 19(8) and 19C
- Rule 5 Employment Tribunals Rules of Procedure 2013
- Rule 90(b) Employment Tribunals Rules of Procedure 2013
- CPR 6.26
- Article 6 ECHR
- Bajacharaya t/a Newari Handicraft v The Commissioners for HM Revenue and Customs
- Pomiechowski v Poland
- Tolstoy Miloslavsky v United Kingdom
- Magomedov v Russia
Official outcome judgment PDF
Gov.uk primary recordThe official judgment PDF on gov.uk contains the tribunal's outcome, reasoning, and any remedy details. Where this page does not yet show extracted outcomes for every claim, use the PDF as the authoritative source.
Published on gov.uk under the Open Government Licence v3.0.
How we got this data
Case essentials (reference, date, judge, venue, country, claim categories) are extracted from the structured metadata gov.uk publishes alongside each decision. Parties and monetary figures are extracted from the judgment PDF text. Key findings and per-claim outcomes require a second extraction pass that is not yet complete for this case — until then, the primary source linked above is the authoritative record. See full methodology.
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