'Marital amnesia' in which employers forget who their spouses are was just one example identified by HMRC in a list of the worst excuses received over the last year from those who haven't been paying the national minimum wage (NMW).
The legislation was brought into force in the UK on 1 April 1999. While the Department for Business, Innovation and Skills has responsibility for the NMW policy, HMRC is tasked with enforcing it.
This isn't the first time the Revenue has taken a lighthearted approach in highlighting a serious issue. Back in January it also published its top 10 worst excuses people gave for filing late tax returns, which included classics such as: "My pet goldfish died" and "My wife won't give me my mail".
Scrooge-like employers can be just as ineptly creative when confronted by HMRC officers for underpaying employees. Here are the top items on the NMW list of shame: