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.