Corporate criminal liability - managing the risk

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FORTHCOMING CHANGE: The Crime and Policing Act 2026, which received Royal Assent on 29 April 2026, replaces the existing ‘senior manager’ attribution regime for certain economic crimes introduced by the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023), omitting sections 196 to 198 and Schedule 12. Section 250 of the Crime and Policing Act 2026 extends criminal liability to bodies corporate and partnerships where a senior manager, acting within the actual or apparent scope of their authority, beyond the list of offences contained in ECCTA 2023, to the commission of any offence. It comes into force on 29 June 2026. This content will be reviewed and updated as appropriate when the provision comes into force.

This subtopic contains guidance on the provisions of the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) relating to corporate liability for criminal offences committed by senior management and tools to help organisations manage the related risks.

ECCTA 2023 received Royal Assent on 26 October 2023. It is intended to strengthen the UK’s fight against economic crime. One of the most significant

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