Commissioners for HM Revenue and Customs

Note: All judgments apart from those under rule 51 and any written reasons for the judgments are published, in full, online at https://www.gov.uk/employment-tribunal-decisions shortly after a copy has been sent to the claimant and respondent. EMPLOYMENT TRIBUNALS Claimant:Mr Nicholas Cottrell Respondent:Commissioners for His Majesty’s Revenue and Customs FINAL HEARING Heard at: Birmingham, in publicOn: 2 to 6, 9 & 10 February 2026 Before:Employment Judge Camp, Mrs DP Hill OBE Mr K Palmer Appearances For the Claimant: in person For the Respondent: Miss L Price, counsel JUDGMENT (1) This judgment was issued on 9 February 2026. The Claimant’s direct sex and race discrimination complaints about the use of the words “bravely raised their concerns” in a so-called ‘conduct checklist’ of 1 December 2023 succeed. The Claimant’s other complaints fail and are dismissed. (2) Reasons were given orally at the hearing on 9 February 2026. Written reasons will not be provided unless asked for by a written request presented by any party within 14 days of the sending of this written record of the decision. (3) This judgment was issued on 10 February 2026. In light of the above decisions, and without prejudice to any appeal or application for reconsideration, the parties have agreed remedy and, by consent, the Respondent must pay the Claimant compensation of £2,000. Employment Judge Camp Approved on 10 February 2026