On 12 October 2026, the UK Government issued a consultation on the existing framework that exists for whistleblowing protections. These protections are afforded under the Employment Rights Act 1996 which applies in Great Britain.
The potential reforms include:
- The scope of people covered by the whistleblowing protections;
- The protection that exists if the disclosure is in the public interest (and whether this is understood);
- The types of issues that can be reported / disclosed;
- The disclosure routes;
- Whether employers should be required to have policies and procedures in place; and
- Whether there should be a financial reward scheme in place when disclosures are made about economic crime, proposed by the Serious Fraud Office (SFO)
The consultation is open until 08 January 2027.
For Bookkeepers
Note there is no such consultation on the protections that apply in Northern Ireland (afforded by provisions in the Employment Rights (Northern Ireland) Order 1996). So, this is another measure that may result in changes that do not apply UK-wide. Which is interesting as the SFO has jurisdiction in England, Wales and Northern Ireland, but not Scotland. Although, the proposed compensation scheme will apply Great Britain-wide.
Of interest to employers is the potential for having a legal requirement to have whistleblowing policies and procedures in place, something that is only encouraged now.