Policy paper
Withholding of Income Tax for rewards received under the Strengthened Reward Scheme
This measure deducts Income Tax at source on rewards paid under the Strengthened Reward Scheme and publishes draft legislation on this withholding mechanism.
Documents
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Details
This measure applies a deduction of Income Tax at source on reward payments made under HMRC’s Strengthened Reward Scheme. This enables HMRC to withhold tax at the additional rate when making payments to informants.
The published legislation is an initial draft of legislation that is intended to achieve this outcome, using existing withholding frameworks.
Updates to this page
Published 13 July 2026