Guidance: Whistleblowing: list of prescribed people and bodies

List of prescribed people and bodies you can report malpractice to, other than your employer.

If you decide to blow the whistle to a prescribed person rather than your employer, you must make sure that you’ve chosen the correct person or body for your issue.

This document is a list of the prescribed persons and bodies who you can make a disclosure to. There is also a brief description about the matters you can report to each prescribed person.

Competition and Markets Authority description and phone number has been updated.

The list of prescribed persons and bodies (“Prescribed Persons”) that you can report malpractice to, other than your employer, has been updated. This includes the addition of some new prescribed persons and changes to the remits of some existing ones under The Public Interest Disclosure (Prescribed Persons) (Amendment) Order 2026, which takes effect on 2 June 2026.

Update information or contact details for: - The Office of Communications (known as Ofcom) - Financial Reporting Council Limited and its Conduct Committee - Children and Young People’s Commissioner Scotland - The Information Commissioner - The Scottish Information Commissioner - Qualifications Wales - The Scottish Environment Protection Agency - The Health and Safety Executive - Office for Nuclear Regulation - General Optical Council - Older People’s Commissioner for Wales - Scottish Housing Regulator - The Auditor General for Wales - Independent Office for Police Conduct (IOPC) - Scottish Social Services Council - Commissioners for HM Revenue and Customs (HMRC) - The Welsh Revenue Authority - The Certification Officer Removed all reference to Registers of Scotland.

The entry for the Secretary of State for Business and Trade on the whistleblowing prescribed persons list has been updated. Contact details for the Insolvency Service Intelligence Team have been added for matters relating to fraud and other misconduct in relation to companies.