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ARTICLE · 05 DECEMBER 2025

Budget 2025: HMRC Whistleblower Scheme A Welcome Change

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One aspect of last week's Budget that garnered little attention was the announcement of a new reward scheme for whistleblowers who provide valuable information that allows HMRC to tackle serious tax avoidance and evasion.

United StatesEmployment and HR
Lloyd Firth
Lloyd Firth
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This blog was originally published by FTAdviser on 2 December 2025.

One aspect of last week's Budget that garnered little attention was the announcement of a new reward scheme for whistleblowers who provide valuable information that allows HMRC to tackle serious tax avoidance and evasion.

The scheme, modelled on that operated by the US Internal Revenue Service, will offer whistleblowers up to 30 per cent of any tax amounts collected over £1.Smn on the back of the information provided.

If used effectively by HMRC, this could be a hugely positive and potentially transformative development for the detection and deterrence of high-value tax evasion and, eventually, other high-value financial crimes in the UK.

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