This Practice Note summarises the Sentencing Council’s Guidelines for sentencing corporate offences of bribery in the Crown Court and magistrates’ court. It covers the application of the guidelines where bribery has been committed by a corporate offender, including the assessment of culpability and harm, the starting point and sentencing range including the multiplier to be applied depending on the category of offending, and the aggravating and mitigating factors which can be applied to increase or decrease the sentence imposed.