Table 2: Fraud

  Culpability
Harm A B C
Category 1

£500,000 or more

Starting point based on £1 million

Starting point
5 years 6 months’ custody
Starting point
4 years’ custody
Starting point
2 years 6 months’ custody
Category range
4 years’ – 6 years 6 months’ Custody
Category range
2 years 6 months’ – 5 years’ custody
Category range
15 months’ – 3 years 6 months’ custody
Category 2

£100,000 – £500,000

Starting point based on £300,000

Starting point
4 years’ custody
Starting point
2 years 6 months’ custody
Starting point
15 months’ custody
Category range
2 years 6 months’ – 5 years’ custody
Category range
15 months’ – 3 years 6 months’ custody
Category range
26 weeks’ – 2 years 6 months’ custody
Category 3

£20,000 – £100,000

Starting point based on £50,000

Starting point
2 years 6 months’ custody
Starting point
15 months’ custody
Starting point
High level community order
Category range
15 months’ – 3 years 6 months’ custody
Category range High level community order – 2 years 6 months’ custody Category range

Low level community order – 36 weeks’ custody

Category 4

£5,000 – £20,000

Starting point based on £12,500

Starting point 15 months’ custody Starting point High level community order Starting point Low level community order
Category range High level community order – 2 years 6 months’ custody Category range
Low level community order – 36 weeks’ custody
Category range
Band B fine – Medium level community order
Category 5

Less than £5,000

Starting point based on £2,500

Starting point
26 weeks’ custody
Starting point
Low level community order
Starting point
Band B fine
Category range
Medium level community order – 36 weeks’ custody
Category range
Band B fine – Medium level community order
Category range
Discharge – Low level community order