Help HMRC stop illegal trading and fraud

Report a person or business you think is not paying enough tax or is committing another type of fraud against HM Revenue and Customs (HMRC).

This includes:

• running a business without telling HMRC
• not paying enough Income Tax or National Insurance
• making false claims for the Coronavirus Job Retention Scheme
• making false claims for Child Benefit or Tax Credits
• not being registered for VAT when they should be
• not charging VAT or other taxes on goods or services they sell
• not paying VAT or other taxes on goods or services they buy
• hiding money, shares or other assets in an offshore bank account
• other types of tax avoidance or tax evasion

There’s a different way to report suspicious HMRC emails, text messages and phone calls, benefit fraud (excluding Child Benefit and Tax Credit fraud) or other types of fraud, such as identity theft.

How to make a report

Fill in the online form to tell HMRC what you know about the person or business.

You do not have to give your name or contact details unless you want to. Any information you give will be kept private and confidential.

Do not send supporting information. You can tell HMRC if you have any when you make your report. HMRC will only ask for more information if needed, as long as you’ve given your contact details.

For your own safety you should not try to find out more or let anyone know you’re making a report.

Report tax fraud or avoidance to HMRC.