Table 1: Revenue Fraud

	Culpability
Harm	A	B	C
Category 4 £500,000–£2 million 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 5 £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 6 £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 7 Less than £20,000 Starting point based on £12,500	Starting point 18 months’ custody	Starting point 36 weeks’ custody	Starting point Medium level community order
	Category range 36 weeks’ – 3 years’ custody	Category range Medium level community order – 18 months’ custody	Category range Low level community order – High level community order

Explanatory materials