Report cash in hand pay

Report Income Tax or PAYE fraud

    Report a business to HM Revenue & Customs (HMRC) if they’re paying workers without paying Income Tax or National Insurance contributions.

    Report Income Tax fraud online using the Tax Evasion Hotline form or by telephone or post.

    Tax Evasion Hotline
    Telephone: 0800 788 887
    Textphone: 0300 200 3519
    Fax: 0800 783 0879
    Monday to Friday, 8am to 6pm
    Find out about call charges

    HM Revenue & Customs

    Tax Evasion Hotline Team

    Freepost NAT22785

    Cardiff

    CF14 5GX

    For your own safety you shouldn’t:

    • try to find out more about the fraud
    • let anyone know you’re making a report
    • encourage anyone to commit a crime so you can get more information

    What is PAYE fraud

    PAYE fraud is when an employer doesn’t pay Income Tax or National Insurance contributions on some or all of a worker’s pay to HM Revenue & Customs (HMRC).

    For example, they might:

    • pay part or all of someone’s pay ‘cash in hand’
    • not be registered as an employer with HMRC
    • deduct tax but not pay it to HMRC