Confiscation of assets is a process for dealing with a contempt of court that would be otherwise punishable by a committal under which the assets of the respondent may be seized and retained until the order in question is complied with. Regard should be had to the amendments made to the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955 with effect from 1 October 2020 that significantly changed the position as to what was sequestration under the former FPR 2010, SI 2010/2955, 37.19, using instead the new term confiscation of assets. Corresponding changes were also made to the Civil Procedure Rules 1998 (CPR), SI 1998/3132, see: Background and News Analysis: Changes to contempt of court in family proceedings. Sequestration arises in two contexts. This Practice Note is concerned only with the confiscation of assets (embracing the term sequestration) in proceedings for contempt under the substituted FPR 2010, SI 2010/2955, Pt 37 in effect from 1 October 2020, as distinct from sequestration as a method of enforcement of a financial order, in relation to which

An order that private property be taken into possession by the state.

Corporate analysis: The Court of Appeal considered two important issues: (1) the circumstances in which obtaining of property by a company should be treated as an obtaining by the defendant for the purpose of calculating benefit where the defendant is the ‘operating mind’ of the company; and (2) whether it would be unfair to a defendant who consented to the making of the confiscation order to hold him to his consent where it was based upon incorrect advice. Written by Martin Evans KC, barrister at 33 Chancery Lane.

This Practice Note explains the circumstances in which a confiscation order may be varied or discharged under the Proceeds of Crime Act 2002 (POCA 2002). It covers applications to reduce the amount payable where the defendant's available amount is inadequate, variation of confiscation orders made against absconding defendants, discharge of confiscation orders in limited circumstances, and the applicable court procedures. For information about reconsideration of the defendant’s benefit under POCA 2002, ss 19–21A, as well as reconsideration of the available amount under POCA 2002, s 22, see Practice Note: Reconsideration of confiscation orders. Applying to vary a confiscation order A defendant, prosecutor or an appointed receiver can apply to the Crown Court to reduce the amount of a confiscation order if the available amount with which to pay the order is inadequate. The court must make a fresh calculation of the defendant's available amount as at the date of the application. In making the fresh calculation, the court must apply the provisions governing the determination of the available amount as if the confiscation order

ARCHIVED: This Practice Note has been archived and is not maintained. The law relating to confiscation prior to the Proceeds of Crime Act 2002 (POCA 2002) A confiscation order is made after conviction to deprive the defendant of the benefit that he has obtained from crime. It will order the defendant to pay the amount of his benefit from criminal activity. If the order is not paid voluntarily then either the magistrates' court enforces the order as if it were a fine or the prosecutor may apply to the High Court to appoint a receiver. It is not directed towards a particular asset nor does it immediately deprive the defendant or anyone else of title of any property. For enforcement purposes it is to be treated as a fine ordering the defendant to pay a sum of money. While the majority of confiscation proceedings will be governed by POCA 2002, this Practice Note deals with pre-POCA provisions only, ie offences of which the defendant has been committed wholly or partly before 24 March

This Practice Note provides a step-by-step guide to the procedure governing confiscation proceedings in the Crown Court under the Proceeds of Crime Act 2002 (POCA 2002) and Criminal Procedure Rules 2025 (CrimPR 2025), SI 2025/909, Pt 33. It covers the initiation of proceedings, the setting of the confiscation timetable, the exchange of sections 16, 17 and 18 statements, and the court’s determination of benefit, available amount and recoverable amount. It also addresses the making of the confiscation order, including time to pay, compliance orders and default terms, together with key procedural developments such as early resolution of confiscation meetings and hearings. There is a clear and structured procedure in place for obtaining a confiscation order under POCA 2002 which can be summarised as follows: • setting of the confiscation timetable for the exchange of sworn statements and fixing the confiscation hearing date, see: Confiscation timetable—checklist • conducting a criminal lifestyle enquiry, see Practice Note: Confiscation step 1: Does the defendant have a criminal lifestyle? • conducting an enquiry into the defendant’s benefit from their criminal conduct, See Practice

This Flowchart provides a visual overview of the confiscation procedure under the Proceeds of Crime Act 2002 and the Criminal Procedure Rules 2025 (CrimPR 2025), SI 2025/909,

This Practice Note provides an introductory guide to confiscation proceedings under Part 2 of the Proceeds of Crime Act 2002 (POCA 2002) and signposts practitioners to more detailed guidance on each aspect of the regime. It explains when confiscation proceedings may be commenced, how the court determines criminal lifestyle, benefit and the recoverable amount, and the principles governing proportionality. It also outlines the procedure for making, reconsidering, varying, appealing and enforcing confiscation orders, including the treatment of cryptoassets. What are confiscation proceedings? The principal objective of the confiscation regime is to deprive a defendant, so far as is within their means, of their benefit from criminal conduct. Powers under POCA 2002, Pt 2 must be exercised in the way best calculated to further that objective. Once confiscation proceedings have begun, the court must make the determinations required by POCA 2002, ss 6(4) and 6(5), as follows: • if asked to do so by the prosecutor, determine whether the defendant has a criminal lifestyle • where the defendant does have a criminal lifestyle, determine whether the defendant has

Upon receipt of an application from the prosecution for a confiscation order under the Proceeds of Crime Act 2002 (POCA 2002), or on the court's own decision to make such an order, following the conviction of a defendant, the court must consider a number of key questions before a confiscation order can be made. The first question which the court must consider, if asked to do so by the prosecutor, is whether the defendant has a criminal lifestyle. For more information about confiscation orders and the procedure for obtaining an order see Practice Note: Confiscation under the Proceeds of Crime Act 2002 and checklist: Confiscation procedure—flowchart. Criminal lifestyle If asked to consider the issue of criminal lifestyle, the court must be satisfied on the balance of probabilities that the defendant has a criminal lifestyle. What constitutes a criminal lifestyle is determined by POCA 2002, s 75. A person only has a criminal lifestyle if the offence of which they are convicted satisfies one or more of these tests:

The steps to determining any confiscation order are set out at section 6 of the Proceeds of Crime Act 2002 (POCA 2002). Once the conditions at POCA 2002, s 6(1) and (2) have been satisfied, the court must determine whether the offender has a criminal lifestyle. A criminal lifestyle is where the court assumes that the defendant’s offending is not limited to that which is before it as a result of their conviction. The court is, in effect, assuming that the defendant is guilty of other types of criminality leading up to the offence(s) with which they have been convicted, which hasn't been detected or punished. The criminal lifestyle provisions under POCA 2002 take the form of a statutory test to determine whether or not the defendant is to be treated as having a criminal lifestyle. For information on what constitutes a criminal lifestyle under POCA 2002, see Practice Note: Confiscation step 1: Does the defendant have a criminal lifestyle? and Criminal lifestyle—flowchart. Confiscation step 2—determining benefit Once

Once confiscation proceedings begin, the court will set a confiscation timetable governing the exchange of information and material, including sworn statements, to enable it to determine whether to make a confiscation order and, if so, the amount payable. The court may also direct that an early resolution of confiscation (EROC) meeting be held (post exchange of documents) to encourage the parties to reach agreement on whether a confiscation order is required and, if so, the appropriate amount. Where agreement is not reached, or the court declines to make a confiscation order for the agreed amount, an EROC hearing may be required. This Checklist sets out the sequence for the exchange of sworn statements, the applicable time limits for serving them on the court and the other parties, the information to be included in those statements, and the key steps in the EROC meeting and hearing procedure. The contents of the statements are governed by sections 16, 17 and 18 of the Proceeds of Crime Act 2002 (POCA 2002) and by rule 33.11 of the Criminal Procedure Rules 2025,

This Practice Note outlines the confiscation regime under the Proceeds of Crime Act 2002 (POCA 2002), focusing on when the Crown Court must make a confiscation order and how the recoverable amount is determined. It explains the statutory framework, including the principal objective introduced by the Crime and Policing Act 2026 (CPA 2026), and covers key issues such as benefit, proportionality, procedure, third-party interests and the treatment of assets, including cryptoassets. Purpose of confiscation under POCA 2002 A confiscation order deprives a defendant of the benefit they gained from their criminal conduct. A confiscation order does not itself confiscate any property but, instead, requires the offender to pay over a sum of money representing the value of the benefit received. It is therefore described as being an order in personam, as opposed to in rem (see Practice Note: Determining the recoverable amount under POCA 2002—Making the order). Confiscation orders therefore do not affect property rights or the property which is identified when calculating the order directly (see eg: Faichney v Vantis HR Ltd,