Independent Review of Disclosure and Fraud Offences: Fraud in the Digital Age (second report, CP 1600)

Independent Review of Disclosure and Fraud Offences, second report (280 pp.). Only chapter 11 'Whistleblower Incentivisation' (PDF pp. 131-148) and the recommendation lists (pp. 15, 263) concern reward programmes; the rest covers fraud trends, platforms, data-sharing, investigation, powers, penalties, DPAs and is out of scope. Chapter 11 contents: US, Canadian and Korean programmes described (rules and relayed figures), UK HMRC and CMA schemes, Ipsos poll (70% support rewards; 28/42/19/5/1%, out of scope: opinion, not programme data), Metropolitan Police CHIS payments 2022/23 £1,041,442.60 (out of scope: covert sources, no programme), SFO 167 qualifying whistleblowing disclosures 2024/25, acted on 153 (out of scope: SFO has no reward programme), Recommendations 15-18 (SFO rewards, false-report and harassment offences, arbitration panel). This pass adds 11 relayed observations (UK nationals tipping US programmes; SEC FY2023/FY2024; CFTC cumulative; CRA OTIP to 2019; OSC 2016-2022), 19 relayed rules, and the Birkenfeld award as a case. HMRC 2022/23 and 2023/24 totals and Recommendation 15 event were already recorded. Not recorded: Korea NTS informant rewards (5-20%) and foreign financial account rewards (5-15%) because the dataset has no programme for them; 'fewer than 1%' of US whistleblowers rewarded (unattributed, no programme or period); DOJ pilot programme description (no numbers).