HM Revenue and Customs Commissioners v Ant Marketing Ltd [2019]

This case arose out of an HMRC notice of underpayment issued against the respondents under Section 19 of the National Minimum Wage Act 1998.   The notices were made in respect of the respondent’s workers who it considered to be underpaid due to deductions taken from their pay, which were made for the provision of accommodation (known as ‘accommodation offset’) and the cost of mandatory training.   

The accommodation involved was furnished flats that were provided to the employees by a letting business which happened to be owned by the respondent’s chief executive.   There was no requirement either in the tenancy agreement or the contract of employment that