This FTA user guide (April 2022) explains the Raqeeb whistleblower programme for reporting tax violations and evasion in the UAE. It sets out who counts as an informant, which information leads are eligible, how confidentiality is protected, and who can receive a monetary reward. It also describes the process for submitting the Whistleblowing Form, the information needed, the FTA review, requests for additional information and the reward process.