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Whistleblowing: prescribed person reports

HMRC's annual reports on whistleblower disclosures.

Updates to this page

From:
HM Revenue & Customs
Published:
29 September 2022
Last updated:
22 January 2026
Show all updates

  1. Added whistleblowing reports for tax year 2023 to 2024 and tax year 2024 to 2025.

  2. Updated to include the report for 2022 to 2023.

  3. First published.

The Commissioners for HM Revenue and Customs (HMRC) meet the definition of a ‘prescribed person’ under the Public Interest Disclosure Act 1998.

The Act provides protection for employees who pass on information concerning wrongdoing in certain circumstances.

Prescribed persons are required to report annually on whistleblowing disclosures made to them.

Whistleblowing: prescribed person reports

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