HMRC Whistleblower Reward Program

The HMRC Whistleblower Reward Program is the UK’s scheme for rewarding people who report serious tax evasion and avoidance. Officially called the Strengthened Reward Scheme — and also known as the HMRC Tax Whistleblower Reward Scheme — it was launched on November 26, 2025, and supplements the existing framework under the Commissioners for Revenue and Customs Act 2005.

Its central purpose is to motivate individuals with high-quality, inside information to come forward by offering them a substantial financial stake in the outcome, with no upper cap on the reward. The program is designed to tackle the UK’s “tax gap” — the difference between the tax owed and the tax actually collected — by uncovering serious non-compliance among large corporations, wealthy individuals, and offshore or avoidance schemes.

A whistleblower can qualify for a reward of between 15% and 30% of the tax HMRC collects, provided the information leads to the collection of at least £1.5 million in tax (excluding penalties and interest). There is no upper cap on the reward — it is tied to the amount recovered rather than limited by an arbitrary maximum. In principle, a tip-off that recovers a very large sum could result in a multi-million-pound reward.

No. Rewards are given at HMRC’s discretion and are not guaranteed. Unlike the US IRS program — where a qualifying whistleblower is entitled to a reward “by right” if their information leads to a recovery — the UK program does not yet carry full mandatory force.

Because of this, whistleblowers and their legal counsel should seek a formal, written agreement with HMRC regarding the payment of a reward before making a full disclosure. A written contract negotiated by experienced counsel can help transform a discretionary payment into a binding obligation, outlining the terms of cooperation, the basis for the reward calculation, and the conditions for payment. Verbal assurance is not enough.

Qualifying for a reward requires more than a simple tip-off. The information must be original, specific, credible, and not already publicly known. It must be a strong causal factor in HMRC’s decision to open an investigation and must lead directly to the collection of unpaid tax.

You cannot get a reward if:

• You are or were a civil servant (or contracted to work in government) and obtained the information while employed.
• You are the taxpayer involved in the tax evasion or avoidance, or you planned and started the actions that led to it.
• The information you provide may already be known to HMRC or could have been identified through routine processes.
• The reward might directly or indirectly lead to funding illegal activity.
• You are required by law to disclose, or not to disclose, the information.
• You are acting on behalf of someone else.
• You obtained the information from someone who would not have been eligible for a reward themselves.
• You are providing the information anonymously (anonymous submissions are accepted, but no payment will be made).

Even if you are not eligible for a reward, you should still report any tax avoidance or evasion to HMRC.

To report tax evasion, use the secure online form for reporting serious tax avoidance or evasion on GOV.UK. Provide as much specific detail as possible, and include your contact details if you want to be considered for a reward. The process is strictly confidential.

You cannot upload attachments to the form, but you can indicate whether you hold supporting evidence. The report will ask you to include:

• Nature of the activity: a description of the alleged fraud (1,200 character limit).
• Source of knowledge: how you came to know about it.
• Relationship: your connection to the individual or business.
• Duration: how long the activity has been going on.
• Financial impact: the total, or estimated, value of the activity.
• Evidence description: a summary of any supporting information you have or know of (500 character limit).

Before you send a report, you must not:

• Try to find out more about the activity.
• Let anyone know you are making a report.
• Encourage anyone to commit a crime to get more information.

After you submit your report, you will receive an acknowledgement that it has been received. In most cases, that is followed by silence. HMRC does not provide status updates or feedback on investigations and will only contact you if it needs clarification or to arrange a reward payment.

Do not submit duplicate reports on the same issue or contact HMRC to discuss a report, as the agency cannot provide feedback. Investigations into serious tax fraud can take years, and there may be a long gap between sending a report and receiving any reward payment.

Yes. HMRC accepts anonymous reports of tax evasion and fraud and will assess them like any other report. However, anonymous whistleblowers cannot receive a reward. Under the Strengthened Reward Scheme, you must provide your contact details to be eligible for any payment.

The HMRC program is openly modeled on the US Internal Revenue Service (IRS) Whistleblower Program, which has operated since 2007. Both offer a reward range of 15% to 30% of collected proceeds for qualifying high-value cases — the IRS threshold is more than $2 million, while HMRC’s is at least £1.5 million.

The key differences are in enforceability and protections. In the US, a qualifying reward is a “by right” entitlement the IRS must pay; in the UK, rewards remain discretionary. US whistleblowers are also protected by strong federal anti-retaliation laws such as the Dodd-Frank Act and Sarbanes-Oxley Act, whereas UK whistleblower protection currently relies on the Public Interest Disclosure Act 1998 (PIDA), which is widely regarded as weaker because it places the burden on the individual to bring a case in an Employment Tribunal.

The Strengthened Reward Scheme itself does not establish new anti-retaliation protections. UK whistleblowers currently rely on the Public Interest Disclosure Act 1998 (PIDA) for protection against retaliation. Many experts believe that for the new reward program to be fully effective, it must be paired with stronger, US-style, government-enforced anti-retaliation protections.

Whistleblower laws are complex and fact-specific, and outcomes vary by individual circumstances. Because rewards under the HMRC program are discretionary, obtaining a formal written agreement with HMRC — negotiated by experienced legal counsel before disclosure — can be a critical step. If you have information about serious tax avoidance or evasion, consult a qualified whistleblower attorney before taking any action.

International Whistleblower Advocates is an organization focused on protecting and representing whistleblowers who report serious tax issues in the UK. We’d suggest contacting their HMRC whistleblower reward lawyers for legal assistance.