Sentencing fraud offences committed by individuals

The following Corporate Crime practice note provides comprehensive and up to date legal information covering:

  • Sentencing fraud offences committed by individuals
  • Determining the offence category
  • Harm
  • Starting point and sentencing range
  • Aggravating and mitigating factors
  • Applicable reductions
  • Factors which indicate a reduction, such as assistance to the prosecution

Sentencing fraud offences committed by individuals

The Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud Act 2006 (fraud by false representation, fraud by failing to disclose information and fraud by abuse of position), false accounting under section 17 of the Theft Act 1968 or conspiracy to defraud under the common law for use in the magistrates’ court here and for use in the Crown Court (the Fraud Guidelines) here. The Fraud Guidelines apply to all individual offenders aged 18 and older, and to companies, sentenced on or after 1 October 2014, regardless of the date of the offence.

The SC also publishes a number of overarching guidelines, which should be considered in respect of all sentencing exercises, see Practice Note: Sentences and the power to vary a sentence. Among these, the General guideline—overarching principles (the General guideline) is specifically designed to be used in conjunction with offence specific guidelines and covers seriousness as well as providing expanded explanations for aggravating and mitigating factors, culpability and harm, see Practice Note: Sentencing Council General Guideline—overarching principles—Using the General Guideline in conjunction with offence specific definitive guidelines. See further, Practice Note: Sentencing criminal offences—sentencing guidelines and resources.

When sentencing individuals, the courts will also need to have regard to the SC’s overarching guidelines on Reduction of Sentence for a Guilty Plea and Totality.

This Practice

Popular documents