Collection
Whistleblowing: prescribed person reports
HMRC's annual reports on whistleblower disclosures.
The Commissioners for HM Revenue and Customs (HMRC) meet the definition of a 鈥榩rescribed person鈥� under the .
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
Updates to this page
Published 29 September 2022
Last updated 22 January 2026
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Added whistleblowing reports for tax year 2023 to 2024 and tax year 2024 to 2025.
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Updated to include the report for 2022 to 2023.
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First published.