Select committee: Public Accounts Committee

Conclusion 22

9th Report - Large business tax compliance Published 10 Jul 2026 Addressed to HM Treasury
Conclusion (the committee's words)
In correspondence received after the evidence session, HMRC told us that it uses media campaigns and its Strengthened Reward Scheme to incentivise the public and informants to come forward with information of serious non- compliance, including in the large business population. The Strengthened Reward Scheme increases payments to informants who provide HMRC with high-quality information. HMRC explained that in cases where over £1.5 million is recovered, it will pay informants rewards equal 31 C&AG’s Report, para 14 and 2.23 32 Qq 45-49 13 to up to 30% of the tax collected that would otherwise have gone unpaid. HMRC emphasised that it has a duty to protect the identities of any informants but stated that it is exploring how it can improve transparency around the arrangements it makes with informants. To do so, HMRC stated that it is looking at publishing more aggregated data on the outcomes of cases involving informants, and is investing in greater intelligence management capabilities, which should enable more transparent reporting.33

From: Public Accounts Committee, 9th Report - Large business tax compliance (HC 86), 10 July 2026

Government response

The government responded to the whole report on 1 October 2026 (deadline 10 September 2026).

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