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Programme Overview

HMRC Programme Purpose

HMRC’s strengthened tax rewards programme—under which individuals can receive a financial award for reporting serious tax avoidance or evasion—is part of a broader crackdown on economic crime in the United Kingdom and aims to close the UK’s multi-billion-pound tax gap, which HMRC estimated to be £46.8 billion in the 2023 – 2024 tax year alone. As former Exchequer Secretary to the Treasury James Murray MP explained, “[e]very pound of tax uncollected puts a greater burden on honest taxpayers and deprives [UK] public services of vital funding.”

Although HMRC’s Rewards Scheme uses the word “informant” rather than “whistleblower,” it is modeled on the successful IRS Whistleblower Program in the United States, which enables people with information about tax fraud to help the government recover money that should have been paid under the tax laws, and share in a portion of the recovery.

HMRC Programme Elements

HMRC has detailed the key elements of its tax rewards programme, including award eligibility, confidentiality, and how to send a report to HMRC.

  • Eligibility: Individuals must report serious tax avoidance or evasion to HMRC that meets the threshold requirements set forth below. Individuals are not eligible for an award if they fall into one of the following categories:
    • Civil servants (or those contracted to work in the government) who got the information while employed
    • Taxpayers involved in the tax evasion or avoidance, or those who planned and started the actions that led to the tax evasion or avoidance
    • Those who provide information of tax avoidance or evasion that was already known to HMRC or could have been identified through routine processes
    • A reward from HMRC might directly or indirectly lead to funding illegal activity
    • Those required by law to disclose, or not disclose, the information
    • Those acting on behalf of someone else
    • Those who got the information from someone who would not have been eligible for a reward themselves
    • Those who provide the information anonymously (even though individuals may submit an anonymous report, they cannot receive an award if they do so)
  • Threshold: The information provided must result in HMRC collecting at least £1.5 million in tax.
  • Award Range: eligible individuals may receive 15% – 30% of the tax HMRC collects (excluding penalties and interest).
  • Confidentiality: HMRC makes clear that information provided under the tax reward programme will be private and confidential.

How to Send a Report

Individuals wishing to report tax avoidance or evasion to HMRC may do so through an online form on its website. HMRC’s form has strict character limits and HMRC advises not to provide supporting information. Instead, HMRC advises that it will contact individuals if additional information is needed.

Getnick Law’s experienced counsel can guide individuals in how to prepare an effective report to HMRC and how best to interact with HMRC thereafter.

Contact Us

The HMRC tax rewards programme provides opportunities for individuals in the UK, and around the world, with knowledge of UK tax violations to report this information to HMRC and to be rewarded for their efforts. Getnick Law has worked for decades with knowledgeable individuals both domestically and internationally to assist them in reporting fraud.

If you have information regarding a large tax avoidance or evasion scheme that impacts taxes owed to the United Kingdom, fill out our contact form or call us at (212) 376-5666 for a free evaluation of your potential case. We represent our whistleblower clients on a contingent fee basis, meaning that an attorney’s fee is paid only if your case is successful.