Table 3: Revenue Fraud

	Culpability
Harm	A	B	C
Category 1 £50 million or more Starting point based on £80 million	Starting point 12 years’ custody	Starting point 8 years’ custody	Starting point 6 years’ custody
	Category range 10 – 17 years’ custody	Category range 7 – 12 years’ custody	Category range 4 – 8 years’ custody
Category 2 £10 million–£50 million Starting point based on £30 million	Starting point 10 years’ custody	Starting point 7 years’ custody	Starting point 5 years’ custody
	Category range 8 – 13 years’ custody	Category range 5 – 9 years’ custody	Category range 3 – 6 years’ custody
Category 3 £2 million–£10 million Starting point based on £5 million	Starting point 8 years’ custody	Starting point 6 years’ custody	Starting point 4 years’ custody
	Category range 6 – 10 years’ custody	Category range 4 – 7 years’ custody	Category range 3 – 5 years’ custody

Explanatory materials