The Government takes the enforcement of NMW very seriously and HMRC review every complaint that is referred to them, investigating the complaint and, in addition, carrying out targeted enforcement where we identify a high risk of non-payment of NMW. HMRC has never issued cautions for not paying the minimum wage. Where arrears due to non-payment of the minimum wage are identified, a formal notice of underpayment is sent to the employer. I refer my hon. Friend to the answers that I provided the right hon. Member for Tottenham (Mr Lammy) on 8 October 2013, Official Report, columns 152-155W. With the agreement of the Department for Business HMRC started considering prosecution for minimum wage offences from May 2006. HMRC does not keep statistics at constituency level. The following table contains details of the number of criminal prosecutions since that date, by location and the financial year in which the prosecution took place. Numberofprosecutions Employerlocation 2007-08 2 LondonTorbay 2008-09 5 Nottingham(2) Sheffield(2) Rotherham(l) 2009-10 0 — 2010-11 1 Liverpool 2011-12 0 — 2012-13 1 London