• Current students
      • Student centre
        Enrol on a course/exam
        My enrolments
        Exam results
        Mock exams
      • Course information
        Students FAQs
        Student induction
        Course enrolment information
        F2f student events
        Key dates
        Book distribution
        Timetables
        FAE elective information
        CPA Ireland student
      • Exams
        CAP1 exam
        CAP2 exam
        FAE exam
        Access support/reasonable accommodation
        E-Assessment information
        Exam and appeals regulations/exam rules
        Timetables for exams & interim assessments
        Sample papers
        Practice papers
        Extenuating circumstances
        PEC/FAEC reports
        Information and appeals scheme
        Certified statements of results
        JIEB: NI Insolvency Qualification
      • CA Diary resources
        Mentors: Getting started on the CA Diary
        CA Diary for Flexible Route FAQs
      • Admission to membership
        Joining as a reciprocal member
        Admission to Membership Ceremonies
        Admissions FAQs
      • Support & services
        Recruitment to and transferring of training contracts
        CASSI
        Student supports and wellbeing
        Audit qualification
        Diversity and Inclusion Committee
    • Students

      View all the services available for students of the Institute

      Read More
  • Becoming a student
      • About Chartered Accountancy
        The Chartered difference
        Student benefits
        Study in Northern Ireland
        Events
        Hear from past students
        Become a Chartered Accountant podcast series
      • Entry routes
        College
        Working
        Accounting Technicians
        School leavers
        Member of another body
        CPA student
        International student
        Flexible Route
        Training Contract
      • Course description
        CAP1
        CAP2
        FAE
        Our education offering
      • Apply
        How to apply
        Exemptions guide
        Fees & payment options
        External students
      • Training vacancies
        Training vacancies search
        Training firms list
        Large training firms
        Milkround
        Recruitment to and transferring of training contract
      • Support & services
        Becoming a student FAQs
        School Bootcamp
        Register for a school visit
        Third Level Hub
        Who to contact for employers
    • Becoming a
      student

      Study with us

      Read More
  • Members
      • Members Hub
        My account
        Member subscriptions
        Newly admitted members
        Annual returns
        Application forms
        CPD/events
        Member services A-Z
        District societies
        Professional Standards
        ACA Professionals
        Careers development
        Recruitment service
        Diversity and Inclusion Committee
      • Members in practice
        Going into practice
        Managing your practice FAQs
        Practice compliance FAQs
        Toolkits and resources
        Audit FAQs
        Practice Consulting services
        Practice News/Practice Matters
        Practice Link
      • In business
        Networking and special interest groups
        Articles
      • Overseas members
        Home
        Key supports
        Tax for returning Irish members
        Networks and people
      • Public sector
        Public sector presentations
      • Member benefits
        Member benefits
      • Support & services
        Letters of good standing form
        Member FAQs
        AML confidential disclosure form
        Institute Technical content
        TaxSource Total
        The Educational Requirements for the Audit Qualification
        Pocket diaries
        Thrive Hub
    • Members

      View member services

      Read More
  • Employers
      • Training organisations
        Authorise to train
        Training in business
        Manage my students
        Incentive Scheme
        Recruitment to and transferring of training contracts
        Securing and retaining the best talent
        Tips on writing a job specification
      • Training
        In-house training
        Training tickets
      • Recruitment services
        Hire a qualified Chartered Accountant
        Hire a trainee student
      • Non executive directors recruitment service
      • Support & services
        Hire members: log a job vacancy
        Firm/employers FAQs
        Training ticket FAQs
        Authorisations
        Hire a room
        Who to contact for employers
    • Employers

      Services to support your business

      Read More
☰
  • Find a firm
  • Jobs
  • Login
☰
  • Home
  • Knowledge centre
  • Professional development
  • About us
  • Shop
  • News
Search
View Cart 0 Item

Technical Hub

☰
  • Home
  • Audit and assurance
  • Financial reporting
  • Anti-money laundering
  • Legislation
  • Home/
  • Knowledge centre/
  • Technical Hub/
  • Business law and regulation/
  • Protected disclosures/
  • Protected disclosures UK and NI
☰
  • Business law and regulation
  • Company law - general
  • Company law thresholds
  • Company law organisations
  • Entities other than companies
  • Credit unions
  • Changes to company law
  • Company law news
  • UK Companies House
  • UK company thresholds
  • Artificial intelligence
    • Definitions of AI
    • Penalties
    • Other resources
    • AI related news
  • Protected disclosures
    • Protected disclosures Ireland
    • Protected disclosures UK and NI
    • Protected disclosures -reporting
    • Resources
    • Protected disclosures news

Protected Disclosures -United Kingdom and Northern Ireland

The legislation and guidance UK and Northern Ireland

UK legislation on whistleblowing is contained in the Public Interest Disclosure Act 1998 (PIDA). PIDA amends and inserts a new part into the Employment Rights Act ,1996  (“1996 Act”). Further protection was afforded by the Enterprise and Regulatory Reform Act 2013 (ERRA) which came into force in July 2013.

A “qualifying disclosure” means any disclosure of information which in the reasonable belief of the worker making the disclosure is made in the public interest and tends to show one or more of the following: commission of a criminal offence, failure to comply with a legal obligation, a miscarriage of justice, danger to the health and safety of any individual, damage to the environment or the deliberate concealment of information falling within any of these categories.

The legislation protects a person making a protected disclosure. They have a right not to suffer a detriment and protection against dismissal as a result of making a public interest disclosure. Detriment is not defined in the 1996 Act but there is some caselaw on the subject.

Note the public interest element in the UK legislation. Disclosures which can be characterised as being of personal rather than public interest will not be protected. It will not be a public interest disclosure if the person making the disclosure commits an offence by making the disclosure.

Click here for the UK Government guide on whistleblowing for employees.

Since the introduction of PIDA successive UK governments have taken measures to strengthen whistleblowing policy and practice. See for example the Prescribed Persons (Reports on Disclosures of Information) Regulations 2017 which introduced a new requirement on prescribed persons to report on the  whistleblowing disclosures received.

Making a protected disclosure

For a qualifying disclosure to be treated as a protected disclosure, it must be disclosed to a particular category of person. The categories are as follows: 

Disclosure to employer: A qualifying disclosure will be a protected disclosure where it is made to the worker’s employer, either directly to the employer or by procedures authorised by the employer for that purpose or to another person whom the worker reasonably believes to be solely or mainly responsible for the relevant failure.

Disclosure to a “prescribed person”: A qualifying disclosure will be a protected disclosure where it is made to a person prescribed under the 1996 Act and the worker reasonably believes that the relevant failure falls within any description of matters in respect of which that person is so prescribed and that the information disclosed, and any allegations contained in it are substantially true.

The 1996 Act also deals with making a qualifying disclosure to a legal advisor and to a Minister.

Disclosure in other cases. A qualifying disclosure will be a protected disclosure where the worker reasonably believes that the information disclosed and any allegation contained in it are substantially true, he does not make the disclosure for personal gain and in all the circumstances it is reasonable for him to make the disclosure. In addition one or more of the following conditions must be met:

  • that, at the time he makes the disclosure, the worker reasonably believes that he will be subjected to a detriment by his employer if he makes a disclosure to his employer or to a prescribed person,
  • that, in a case where there is no person prescribed in relation to the relevant failure, the worker reasonably believes that it is likely that evidence relating to the relevant failure will be concealed or destroyed if he makes a disclosure to his employer, or
  • that the worker has previously made a disclosure of substantially the same information to his employer, or to a prescribed person.

There is  also provision for disclosure of exceptionally serious failure .In this case the worker must:
reasonably believe that the information disclosed, and any allegation contained in it, are substantially true,
not make the disclosure for purposes of personal gain,
the relevant failure is of an exceptionally serious nature, and
in all the circumstances of the case, it is reasonable for him to make the disclosure having regard in particular to the identity of the person to whom the disclosure is made.

Whistleblowers who maliciously or deliberately raise a matter that they know to be untrue are not covered by whistleblowing protection and the law will not protect a qualifying disclosure where  making the disclosure amounts to a crime.

Definition of Worker

The term “Worker” is given an extended definition for the purposes of protected disclosures legislation and is broader than the usual definition which might exist for employment law. It can include agency workers, apprentices and trainees and reference should be made to the legislation for the extended definition. Readers may also be interested in a UK Supreme court case of May 2014 where it was held that a member of an LLP is a "worker" and entitled to whistleblowing protection .Click here to read  the judgment in Clyde & Co LLP and anor v Bates van Winkelhof and here for a press summary of the judgment.

Northern Ireland

In Northern Ireland the Public Interest Disclosure (Northern Ireland) Order 1998 (“1998 NI Order”) protects workers who blow the whistle about wrongdoing. This legislation has been amended by the the Employment Act (Northern Ireland ) 2016 which introduced some important changes including addition of the public interest test and  dispensing with the good faith requirement which existed until then.  Click the link  to access the page of the Department for the Economy on which you will find a link to a useful short guide to  the 1998 NI Order and click here for the NI Direct Government Services' page on blowing the whistle on workplace wrongdoing.

Please also click the link to access the recording and slides from a whistleblowing webinar of April 2023 held by Chartered Accountants Ireland Ulster Society. The title of the webinar is 'Whistleblowing - An Overview & top Tips' and it was delivered by Aisling Byrne from the Institute's  legal partner, A&L Goodbody.

The future

In April 2022 an All Party Parliamentary Group for Whistleblowing published a report discussing among other things a whistleblowing bill and why it says PIDA has failed. You can access a copy of the report here .

In April 2023 the UK Government launched a review by the Department for Business and Trade which will examine the effectiveness of the UK’s current whistleblowing framework. It will consider how the framework currently operates including PIDA and subsequent legislative and non-legislative interventions .It is expected that the research will be concluded by Autumn 2023 and you can read more about the review here. Also read the article of April 2023 by CMS Legal “ Government’s review of the Whistleblowing Framework”  with  commentary on the Government review .

 

These pages are provided as resources and information only and nothing in these pages purports to provide professional or legal advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the pages. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of these pages, we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained in these pages.

 

The latest news to your inbox

Please enter a valid email address You have entered an invalid email address.

Useful links

  • Current students
  • Becoming a student
  • Knowledge centre
  • Shop
  • District societies

Get in touch

Dublin HQ

Chartered Accountants
House, 47-49 Pearse St,
Dublin 2, D02 YN40, Ireland

TEL: +353 1 637 7200
Belfast HQ

The Linenhall
32-38 Linenhall Street, Belfast,
Antrim, BT2 8BG, United Kingdom

TEL: +44 28 9043 5840

Connect with us

Something wrong?

Is the website not looking right/working right for you?
Browser support
CAW Footer Logo-min
GAA Footer Logo-min
CCAB-I Footer Logo-min
ABN_Logo-min

© Copyright Chartered Accountants Ireland 2020. All Rights Reserved.

☰
  • Terms & conditions
  • Privacy statement
  • Event privacy notice
  • Sitemap
LOADING...

Please wait while the page loads.