Reporting serious tax avoidance or evasion (Strengthened Reward Scheme)

GOV.UK guidance for the Strengthened Reward Scheme (26 Nov 2025): reward 15-30% of tax collected (excluding penalties and interest) when information leads to at least £1.5 million collected; discretionary; exclusions (civil servants, the taxpayer involved, information already known, illegal funding risk, legal duty, acting for others, second-hand from ineligible persons, anonymous reports); how to report (form character limits of 1,200 and 500 are not programme data); no feedback; years may pass before payment. All five rules and the launch event were already recorded; nothing further in scope. Rules restated from other sources are now recorded from this document too (decision 8).