The definitive guidelines on fraud, bribery and money laundering offences came into force on 1 October 2014.

The definitive guidelines for corporate offenders were issued on 31 January 2014. The remaining guidelines were published on 23 May 2014.

The definitive guidelines cover the following offences:

  • Fraud
    • Fraud by false representation, fraud by failing to disclose information, fraud by abuse of position
    • Conspiracy to defraud
    • False accounting
  • Possession of articles for use in frauds/ Making or supplying articles for use in frauds
  • Revenue fraud
    • Fraud: Conspiracy to defraud; Fraud Act 2006 (s1)
    • False accounting
    • Fraudulent evasion of VAT; False statement for VAT purposes; Conduct amounting to an offence
    • Fraudulent evasion of income tax
    • Fraudulent evasion of excise duty; Improper importation of goods
    • Fraud: Cheat the public revenue
  • Benefit fraud
    • Dishonest representations for obtaining benefit etc
    • Tax Credit fraud
    • False accounting
    • False representations for obtaining benefit etc
    • Fraud by false representation, fraud by failing to disclose information, fraud by abuse of position
    • Conspiracy to defraud
  • Money laundering
    • Concealing/disguising/converting/transferring/removing criminal property from England & Wales
    • Entering into arrangements concerning criminal property
    • Acquisition, use and possession of criminal property
  • Bribery
    • Bribing another person
    • Being bribed
    • Bribery of foreign public officials
  • Corporate offenders: fraud, bribery and money laundering

The consultation on the draft guidelines on fraud, bribery and money laundering offences was open from 27 June 2013 to 4 October 2013. There were 84 responses.

Related documents

To support the guidelines and consultations, the Council publishes a range of documents. These documents may include consultation responses, statistical bulletins, resource and equality impact assessments and guideline assessments.

Related documents: Fraud, bribery and money laundering