Table 4: Revenue Fraud

Culpability
Harm A B C
Category 1

£50 million or more

Starting point based on £80 million

Starting point
11 years’ custody
Starting point
7 years’ custody
Starting point
5 years’ custody
Category range
9 – 13 years’ custody
Category range
6 – 11 years’ custody
Category range
4 – 7 years’ custody
Category 2

£10 million–£50 million

Starting point based on £30 million

Starting point
9 years’ custody
Starting point
6 years’ custody
Starting point
4 years’ custody
Category range
7 – 11 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
7 years’ custody
Starting point
5 years’ custody
Starting point
3 years’ custody
Category range
5 – 9 years’ custody
Category range
4 – 7 years’ custody
Category range
2 – 5 years’ custody
Category 4

£500,000 – £2 million

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
1 year 3 months’ – 3 years 6 months’ custody
Category 5

£100,000 – £500,000

Starting point based on £300,000

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

£20,000 – £100,000

Starting point based on £50,000

Starting point
2 years 6 months’ custody
Starting point
1 year 3 months’ custody
Starting point
High level community order
Category range
1 year 3 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 7

Less than £20,000

Starting point based on £12,500

Starting point
1 year 3 months’ custody
Starting point
26 weeks’ custody
Starting point
Medium level community order
Category range
26 weeks’ – 2 years 6 months’ custody
Category range
Medium level community order – 1 year 3 months’ custody
Category range
Band C fine – High level community order