On November 26, 2025, the HMRC announced the new Strengthened Reward Scheme to combat elusive tax evasion by large companies and wealthy individuals.
The HMRC is actively seeking information about such schemes and is paying 15% to 30% to whistleblowers when a report leads to the recovery of at least £1.5 million. There is no upper cap on the amount reported, so awards may be substantial.
This is a fundamental redesign of how the UK government incentivizes individuals to report wrongdoing and is set to be a leading tool in tackling the tax gap, which was estimated at £59.2 billion for the 2024/25 fiscal year, amounting to 6.4% of total theoretical tax liabilities.
Program Pros:
- No cap on the amount being reported. This means reporting £100 million could lead to an award of between £15- £30 million.
- Published qualifying factors. The HMRC will provide clear guidelines on what constitutes a qualifying disclosure and the factors that determine award percentages.
- Anonymous filing permitted. HMRC accepts anonymous reports of tax evasion. However, anonymous whistleblowers are not eligible to receive a reward.
Program Cons:
- Awards are discretionary. This means that it’s up to the HMRC whether they’ll pay the award based on the information you provide them, among other factors.
- No protection against retaliation. Whistleblowers are not protected against retaliation if their identity becomes known, although the HMRC has committed itself to ensuring that any information provided will be privileged and confidential.
How to Report Tax Evasion to HMRC:
Below are the steps to report tax evasion in the UK to the HMRC:
- Seek an Attorney (optional but recommended). Given that the program is new, we strongly encourage you to first seek legal assistance. You will be required to write a clear, well-drafted submission and an attorney can help guide you through the process.
The attorneys of IWA worked directly with HMRC to help shape the program and have intimate knowledge of how it works and can give you the best shot at receiving an award. Contact IWA today for a free case evaluation. IWA works on contingency basis, so there is no fee unless we can help you obtain an award. - Submit Your Information. To report tax evasion to HMRC, you or your attorney – acting on your behalf – will use the secure online form for reporting serious tax avoidance or evasion on here. Provide as much specific details as possible and include your contact details if you want to be considered for a reward.
Include the following:
- Nature of the Activity: A description of the alleged fraud.
- Source of Knowledge: How you acquired this information.
- Relationship: Your connection to the suspect (business or individual).
- Duration: The timeframe over which the activity has occurred.
- Financial Impact: The estimated total value of the unpaid tax.
- Evidence Description: A summary of documents or proof you hold.
HMRC takes your security seriously. Do not:
- try to find out more about the fraud or activity;
- let anyone know you are making a report; or
- encourage anyone to commit a crime to get more information.
HMRC values the information you provide. Remember that:
- any information you provide will be private and confidential
- you can provide your contact details or report anonymously
Be aware that HMRC limits who receives awards. Disqualifications include those who are:
- current or former civil servants or government contractors who obtained the information through their employment;
- taxpayers involved in or responsible for planning the tax evasion or avoidance;
- providing information already known to HMRC or obtainable through routine processes;
- providing information that could result in funding illegal activity;
- legally required to disclose or withhold the information;
- acting on behalf of another person;
- obtaining the information from someone who would not themselves qualify for a reward;
- submitting the information anonymously (anonymous submissions are accepted but are not eligible for payment).
Again, HMRC pays awards, but at their discretion. This means awards are not guaranteed. Having an experienced UK tax attorney on your side will be helpful in guiding you through the process and increasing your likelihood of receiving an award.
- Be patient and cooperate. Once you’ve submitted information, it’s in investigatory hands over at HMRC. They will send an acknowledgement letter but will not be able to immediately provide any feedback on your report. If you are eligible for a reward, they will contact you or your attorney to arrange payment. Investigations into serious tax fraud can take years, and rewards are paid only after a case fully closes.
Whistleblower Rewards Work
Financial incentives are effective and part of this latest reform. This reform and others like it are fully supported by major studies in both the US and the UK, including the UK’s Royal United Services Institute (RUSI) report by Eliza Lockhart, “The Inside Track: The Role of Financial Rewards for Whistleblowers in the Fight Against Economic Crime.”
The findings were conclusive:
- Whistleblower Rewards Work. Reward programs with a regulated and well-structured framework are empirically proven to drive reporting that is otherwise difficult to obtain without inside knowledge.
- Whistleblower Rewards Deter Crime. Rewards are a powerful deterrent of financial crime, as potential schemers now fear their own employees, bankers, or accountants.
- Levels the Playing Field. Rewards enable whistleblowers to work with specialized counsel on a contingency basis, so expert counsel is also motivated to provide high quality and comprehensive support.
- Rewards Push Greater Reform. Rewards are a strong regulatory tool in the fight against tax evasion and financial crime but must be implemented as part of a framework.
International Whistleblower Advocates (IWA) connects tax whistleblowers with the lawyers best positioned to win these cases. If you have information about serious tax evasion, we encourage you to request a confidential case review before you contact HMRC or anyone else.
