Fraud, bribery and money laundering offences
The definitive guidelines on fraud, bribery and money laundering offences came into force on 1 October 2014.
The definitive guidelines for corporate offenders were issued on 31 January 2014. The remaining guidelines were published on 23 May 2014.
- Fraud
- Fraud by false representation, fraud by failing to disclose information, fraud by abuse of position
- Conspiracy to defraud
- False accounting
- Possession of articles for use in frauds/ Making or supplying articles for use in frauds
- Revenue fraud
- Fraud: Conspiracy to defraud; Fraud Act 2006 (s1)
- False accounting
- Fraudulent evasion of VAT; False statement for VAT purposes; Conduct amounting to an offence
- Fraudulent evasion of income tax
- Fraudulent evasion of excise duty; Improper importation of goods
- Fraud: Cheat the public revenue
- Benefit fraud
- Dishonest representations for obtaining benefit etc
- Tax Credit fraud
- False accounting
- False representations for obtaining benefit etc
- Fraud by false representation, fraud by failing to disclose information, fraud by abuse of position
- Conspiracy to defraud
- Money laundering
- Concealing/disguising/converting/transferring/removing criminal property from England & Wales
- Entering into arrangements concerning criminal property
- Acquisition, use and possession of criminal property
- Bribery
- Bribing another person
- Being bribed
- Bribery of foreign public officials
- Corporate offenders: fraud, bribery and money laundering
Related documents
To support the guidelines and consultations, the Council publishes a range of documents. These documents may include consultation responses, statistical bulletins, resource and equality impact assessments and guideline assessments.
Related documents: Fraud, bribery and money laundering
Archived
Previous archived versions of guidelines can be found below:
- Sentencing Guidelines Council: Sentencing for fraud: Statutory offences
- Sentencing Guidelines Council Magistrates Court Sentencing Guidelines: Fraud – banking and insurance fraud, and obtaining credit through fraud, benefit fraud, and revenue fraud (pages 62b-62e)
- Sentencing Guidelines Council Magistrates Court Sentencing Guidelines: Fraud – confidence (pages 62f-62g)
- Sentencing Guidelines Council Magistrates Court Sentencing Guidelines: Fraud – possessing, making or supplying articles for use in fraud (pages 62h-62i)