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.

• From: HM Revenue & Customs
• Published: 13 July 2026

Documents

Withholding of tax for rewards received under the Strengthened Reward Scheme

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Draft legislation

PDF, 73.6 KB, 1 page

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Draft legislation (accessible version)

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Explanatory note

ODT, 11.3 KB

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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.

Published 13 July 2026