HMRC have sent the below communication which may be relevant to some employers.

“We know that some employers find it hard to know how to treat sleep-in shifts for workers who receive the National Minimum Wage, or who are close to the threshold.

HMRC’s new presentation explains all you and your clients need to know. The presentation outlines different scenarios to help determine if the minimum wage is applicable to some or all hours worked during a sleep-in shift.”