The Public Interest Disclosure Act 1998 ensures that workers who raise concerns of wrongdoing to their employer or a relevant external body (by making what is known as a ‘protected disclosure’) and suffer detriment as a result may seek redress through an Employment Tribunal. With regards to information on tax avoidance and evasion HM Revenue and Customs (HMRC) gathers information from a number of sources including whistle-blowers. Any information which is provided to HMRC is treated as confidential and details of the individual providing the information will not be divulged, without consent, except where compelled by law. HMRC does not offer immunity from prosecution within the UK or in a third country where that country’s legislation is at odds with UK Legislation.