Report a business to HM Revenue & Customs (HMRC) if they’re paying workers without paying Income Tax or National Insurance contributions.

Report Income Tax fraud online using the Tax Evasion Hotline form or by telephone or post.

Tax Evasion Hotline
Telephone: 0800 788 887
Textphone: 0300 200 3519
Fax: 0800 783 0879
Monday to Friday, 8am to 6pm
Find out about call charges

HM Revenue & Customs
Tax Evasion Hotline Team
Freepost NAT22785
Cardiff
CF14 5GX

For your own safety you shouldn’t:

  • try to find out more about the fraud
  • let anyone know you’re making a report
  • encourage anyone to commit a crime so you can get more information

What is PAYE fraud

PAYE fraud is when an employer doesn’t pay Income Tax or National Insurance contributions on some or all of a worker’s pay to HM Revenue & Customs (HMRC).

For example, they might:

  • pay part or all of someone’s pay ‘cash in hand’
  • not be registered as an employer with HMRC
  • deduct tax but not pay it to HMRC

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