The IRS says its Whistleblower Office helped HMRC develop the UK’s Strengthened Reward Scheme, launched in November 2025. The agencies’ October 7, 2026 announcement highlights cooperation against cross-border tax evasion, but does not describe a new treaty, a case-by-case referral system, or a protocol for sharing individual whistleblower reports. The two programs also have separate eligibility rules and reward calculations.
What the IRS–HMRC announcement means
The IRS announcement describes institutional cooperation: the IRS says its Whistleblower Office’s expertise helped HMRC establish its Strengthened Reward Scheme. IRS CEO Frank J. Bisignano said the collaboration would help deter large-scale, cross-border tax evasion. HMRC Chief Executive JP Marks credited the IRS with supporting the development of the UK scheme. Read the IRS announcement of October 7, 2026.
As an Amazon Associate I earn from qualifying purchases.
The release does not establish that the agencies have signed a new bilateral information-sharing agreement, or explain whether, when, or how an individual report might be referred from one authority to the other. Cooperation between the agencies should not be taken to mean that filing with one automatically starts a process with the other.
What conduct the agencies identify
The announcement gives examples of cross-border conduct people may report, not a complete definition of either program’s scope:
#1 Best Overall
- Undeclared foreign bank accounts and failure to file a Report of Foreign Bank and Financial Accounts (FBAR).
- Assets concealed through foreign trusts, foundations, financial instruments, or anonymous entities in tax havens.
- Money laundering.
- Transfer-pricing manipulation and illicit cross-border profit shifting involving wealthy individuals or multinational entities.
HMRC describes its strengthened scheme as aimed at serious tax avoidance or evasion that helps collect a large amount of unpaid tax, often involving large companies, wealthy individuals, offshore arrangements, or avoidance schemes. HMRC’s scheme guidance sets out its scope and reporting process.
How the HMRC reward scheme works
HMRC says a reporter may qualify for a discretionary reward when their information leads to collection of at least £1.5 million in tax. The published reward range is 15%–30% of tax collected, excluding penalties and interest. Meeting the threshold does not guarantee payment; HMRC decides whether a reward is appropriate.
HMRC’s guidance lists exclusions, including people who obtained information through certain government roles or contracts, people involved in or planning the conduct, and reports about information HMRC already knows or could find through routine processes. People legally required to disclose or withhold information, those acting for someone else, and anonymous reporters are also among those who cannot receive a reward. Anonymous reports are accepted, but cannot be paid.
What to include in a UK report
HMRC asks for the nature of the activity, how the reporter knows about it, their relationship to the person or business, how long it has been happening, an estimated value, and what supporting information exists. The online form does not accept attachments; a reporter can say that supporting material is available.
Rank #3
HMRC advises reporters not to investigate further, tell others that they have made a report, or encourage anyone to commit a crime to obtain information. The agency warns that investigations can take years before any reward is paid.
How IRS whistleblower awards work
The IRS says eligible individuals generally may receive 15%–30% of proceeds collected and attributable to their information. The program operates under Internal Revenue Code section 7623 and related Treasury regulations. An award is not automatic: the IRS reviews claims and determines whether an award is due under the law. The IRS Whistleblower Office overview explains the program and its legal framework.
Rank #4
The IRS announcement says a whistleblower need not be a U.S. or UK citizen or resident to receive an award. That does not remove other eligibility requirements or ensure payment. The IRS also reports that whistleblower information has contributed to more than $8 billion recovered since 2007 and over $1.4 billion paid in awards, figures it published on July 28, 2026. See the IRS’s cumulative figures and their context.
Windows Errors? Fix Them Before They Spread
Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallCrashes, No Sound, or Screen Glitches?
Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteWhich reporting route may fit?
| Consideration | HMRC Strengthened Reward Scheme | IRS Whistleblower Office |
|---|---|---|
| General focus | Serious tax avoidance or evasion leading to substantial unpaid tax, often involving large businesses, wealthy individuals, or offshore or avoidance schemes. | Information about tax noncompliance considered under the IRS whistleblower program and applicable law. |
| Reward basis | At least £1.5 million in tax must be collected; 15%–30% of tax collected, excluding penalties and interest. Discretionary. | Generally 15%–30% of proceeds collected and attributable to the information, for eligible individuals. Award determined under law. |
| Anonymous reports | Accepted, but no reward is payable to an anonymous reporter. | The cited IRS materials do not establish here whether anonymous reports qualify for an award; consult the IRS claim requirements. |
| Information requested | Activity, basis of knowledge, relationship to subject, duration, estimated value, and description of supporting material; no attachments through the form. | Submit under IRS whistleblower claim procedures; review the agency’s submission guidance for evidentiary and legal cautions. |
| Timing | HMRC says investigations can take years before payment. | The cited overview does not promise a processing time or award timetable. |
These programs are not interchangeable. A report should be directed to the authority relevant to the tax issue and conduct, and the rules of one program do not automatically apply to the other.
Important cautions before submitting information to the IRS
The IRS says it generally reviews submissions for evidentiary, ethical, legal, privilege, and Fourth Amendment concerns, and generally will not use information it considers tainted. Potentially privileged relationships include attorney-client, tax practitioner-client, and spousal relationships. The IRS also generally will not accept information about a taxpayer from someone currently representing that taxpayer in an IRS administrative matter or related litigation. Review the IRS’s additional submission considerations.
Because the consequences can turn on how information was obtained and the reporter’s relationship to the taxpayer, consider getting independent legal advice before submitting material that may be privileged, confidential, or obtained through a role representing the taxpayer. Neither agency’s reward range is a promise of payment.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
Recommended Free Tools
