HMRC’s move to encourage the reporting of serious tax avoidance or evasion took effect earlier this week.
The Strengthened Reward Scheme – the details of which were published on 26 November 2025 – came into play on 6 April. Individuals who give HMRC information that helps collect at least £1.5m in unpaid tax could between 15% and 30% of the tax collected, excluding penalties and interest.
HMRC is hoping to home in on large companies, wealthy individuals, and offshore or avoidance schemes that are evading tax payments.
Individuals cannot get a reward if they are civil servants who acquired information while employed or are taxpayers involved in the tax evasion or avoidance. Those who provide information that could have been identified through routine processes or who might use the reward to directly or indirectly fund illegal activity are also among those excluded from the scheme. Anonymous whistleblowers will not be rewarded, and all rewards are given at HMRC’s discretion and are not guaranteed.
Before reporting tax evasion individuals must not try to find out more about the activity or let anyone know they are making a report.
HMRC will notify informants their report has been received and will contact them again if more information is needed or they are eligible for a reward, but stressed that tax investigations can take a long time to complete and there could be years between sending the report and receiving any reward payment.
