Table 1: Fraud

  Culpability
Harm A B C
Category 1

£500,000 or more

Starting point based on £1 million

Starting point
7 years’ custody
Starting point
5 years’ custody
Starting point
3 years’ custody
Category range
5 – 8 years’ custody
Category range
3 – 6 years’ custody
Category range
18 months’ – 4 years’ custody
Category 2

£100,000 – £500,000

Starting point based on £300,000

Starting point
5 years’ custody
Starting point
3 years’ custody
Starting point
18 months’ custody
Category range
3 – 6 years’ custody
Category range
18 months’ – 4 years’ custody
Category range
26 weeks’ – 3 years’ custody
Category 3

£20,000 – £100,000

Starting point based on £50,000

Starting point
3 years’ custody
Starting point
18 months’ custody
Starting point
26 weeks’ custody
Category range
18 months’ – 4 years’ custody
Category range
26 weeks’ – 3 years’ custody
Category range
Medium level community order – 1 year’s custody
Category 4

£5,000- £20,000

Starting point based on £12,500

Starting point
18 months’ custody
Starting point
26 weeks’ custody
Starting point
Medium level community order
Category range
26 weeks’ – 3 years’ custody
Category range
Medium level community order – 1 year’s custody
Category range
Band B fine – High level community order
Category 5

Less than £5,000

Starting point based on £2,500

Starting point
36 weeks’ custody
Starting point
Medium level community order
Starting point
Band B fine
Category range
High level community order – 1 year’s custody
Category range
Band B fine – 26 weeks’ custody
Category range
Discharge – Medium level community order