Collection

Whistleblowing: prescribed person reports

HMRC's annual reports on whistleblower disclosures.

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

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

• Whistleblowing: Prescribed Person Report 2024 to 2025
  • 22 January 2026
  • Corporate report
• Whistleblowing: Prescribed Person Report 2023 to 2024
  • 22 January 2026
  • Corporate report
• Whistleblowing: Prescribed Person Report 2022 to 2023
  • 11 September 2023
  • Corporate report
• Whistleblowing: Prescribed Person Report 2021 to 2022
  • 29 September 2022
  • Corporate report
• Whistleblowing: Prescribed Person Report 2020 to 2021
  • 23 September 2021
  • Corporate report
• Whistleblowing: Prescribed Person Report 2019 to 2020
  • 29 September 2020
  • Corporate report

Published 29 September 2022

Last updated 22 January 2026 + show all updates

1. 22 January 2026

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

2. 11 September 2023

   Updated to include the report for 2022 to 2023.

3. 29 September 2022

   First published.