This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

informers rewards

Joined:Wed Aug 06, 2008 3:39 pm

Postby steve7 » Sun Dec 03, 2006 10:03 pm

Do HMRC pay out rewards to informers? or are they likely to pay rewards in the near future

Joined:Wed Aug 06, 2008 3:40 pm

Postby al_eebee » Mon Dec 04, 2006 12:17 am

No. Not to my knowledge. Why? Have you got a list?

Joined:Wed Aug 06, 2008 3:39 pm
Location:Operate Nationally but based in Aberdeen

Postby wamstax » Mon Dec 04, 2006 11:41 am

See extract below of HMRC manuals.

Effectively if you have really valuable information that would justify a monetary reward - as opposed the Gordon Brown's everlasting appreciation for the duration of the parliament - then you would be best advised to approach one of the HMRC Specialist Enquiry offices. S.32 Inland Revenue Regulation Act 1890, gives the Board of HMRC authority to make rewards. However, the case of Riach v Lord Advocate [1931] 18TC18, confirmed that this merely authorises the Board in their discretion to reward an informer and that it would be beyond the BoardÂ’s legal powers to enter into any agreement or contract in the matter. An informer cannot therefore acquire a legally enforceable right to a reward.

If an informer tries to bargain for a reward as a condition for giving information you should tell him or her that the Board will not commit itself to making a reward, but that the matter must wait for consideration by the Board until after any enquiry has been made. If necessary, send a letter in the following terms

‘I have to inform you that, with regard to a case of alleged evasion of taxation, in the event of information furnished by you being found by the Board of HMRC to be of value, a reward might be granted. But, the question whether any reward is to be given and, if so, the amount of such reward, must obviously depend upon the value of your services in leading to the recovery of duty. It must await the consideration of the Board after the matter has been investigated by their Officers. I would add that any information you wish to give will be treated as confidential and that your name will not be divulged without your consent except where compelled by law.’

unfortunately you won't be able to get a commitment to any fnder's fee until the money is in the kitty
regards and hope this helps
Operates Nationally with competitive costs
and email and phone contact (mob 07751720507) can be obtained from websites

Return to “Tax Investigations and Enquiries”