New support materials for Strengthened Reward Scheme for informants

New HM Revenue and Customs (HMRC) videos are making it easier for informants to report serious tax fraud and avoidance through the Strengthened Reward Scheme.

A recorded webinar and short explainer video provide practical guidance on how to report tax wrongdoing and what information HMRC needs.

Informants may be eligible for a financial reward if the information they provide leads to HMRC recovering at least £1.5 million in unpaid tax.

The videos are available now:

• What is the Informants Scheme?- YouTube video
• What is the Informants Scheme when reporting tax fraud or avoidance?- GoTo Webinar. Register for the webinar, then click ‘join webinar’.

The two-minute YouTube video is a ‘general explainer’ aimed at employees, family members, friends or acquaintances of high-net worth individuals or businesses, engaged in suspected serious tax evasion or avoidance. It sets out what the scheme is, what rewards eligible informants could receive and how any information provided may help HMRC to tackle the tax gap and fund vital public services.

The more technically focused webinar, aimed at accountants, lawyers and professional bodies, to help raise awareness with their members and stakeholders, details how to report suspected tax fraud or avoidance, what happens after a report is made, how confidentiality is protected and other technicalities.

About the Strengthened Reward Scheme

Subject to meeting eligibility criteria, informants could receive between 15% and 30% of the value of any additional tax collected by HMRC because of the information provided. These are awarded at HMRC's discretion and are not guaranteed. They will be paid once the tax has been collected and the matter resolved.

The strengthened scheme encourages reporting of high-value tax fraud and avoidance and specifically targets serious non-compliance involving large companies, wealthy individuals, offshore structures and avoidance schemes. It is a significant expansion of the existing scheme for lower value reporting, which remains in place.

Andy Leggett, HMRC’s Director of Risk and Intelligence Services, said:

“Tax fraud is a crime that cheats honest taxpayers and diverts money from vital public services. This scheme is designed to incentivise people to do the right thing, whether they are members of the public or industry professionals such as accountants and lawyers.

“Your report could make a meaningful difference.”

Anyone with information about suspected tax fraud or avoidance can report it through HMRC's online Fraud Reporting Gateway. Go to GOV.UK and search 'report fraud HMRC'. To be considered for a reward, informants need to provide their contact details as part of their report. Informants should not let other people know they have made a report.

HMRC will make contact if more information is needed or if people are eligible for a reward. HMRC is unable to provide feedback about reports made.