This Practice Note explains the procedure for applications concerning the release of cash detained under the Proceeds of Crime Act 2002 (POCA 2002). It covers applications by the person from whom the cash was seized, applications by third-party owners, the treatment of interest accrued on seized cash, compensation for wrongful detention of cash and the costs principles applicable in magistrates’ court proceedings. For information on how cash is detained, see Practice Note: Cash seizure and detention. Application by the person from whom the cash was seized When cash has been seized and detained under sections 294 and 295 of the Proceeds of Crime Act 2002 (POCA 2002), an officer (ie an immigration officer, HMRC officer, officer of the Serious Fraud Office (SFO), police officer or an accredited financial investigator) may, after notifying the magistrates’ court, release it, or any part of it if they are satisfied that the conditions for detention under POCA 2002, s 295 no longer apply and therefore detention can no longer be justified. However, where this does not occur, applications