Statutory purpose of sentencing—application to companies The purpose of sentencing for adult offender is set out in section 57 of the Sentencing Act 2020 (SA 2020), and applies equally to companies and to individuals. The court will have regard to these purposes when deciding on the sentence of a company: • the punishment of offenders • the reduction of crime • the reform and rehabilitation of offenders • the protection of the public including victims of crime • the making of reparation of offenders to persons affected by their offences However, when sentencing a company, rehabilitation will usually have little or no practical relevance because a company cannot be rehabilitated in the same way as an individual. Consequently, courts tend to focus on punishment, deterrence, protection of the public, and reparation. Seriousness of the offence The court must determine the seriousness of the offence taking into account the factors identified in SA 2020, s 63: • the offender's culpability in committing the offence, and • any harm which the offence caused, or was intended to be caused or was

For information on the sentencing powers available to Scottish courts, see Practice Note: The jurisdiction and sentencing powers of Scottish criminal courts. For information on criminal procedure in Scotland, see Practice Note: The investigation and prosecution of criminal offences in Scotland. When dealing with sentencing issues in a case involving the commission of regulatory offences, the court may be required to impose sentence on an organisation and also on individuals associated with the offending. Some practices, procedures and sentencing considerations are generally applicable to both natural and legal persons. Others are inevitably different or irrelevant. In this Practice Note, the term ‘the offender’ is used, and only where necessary will it differentiate between organisations and individuals. Prior to sentencing In solemn proceedings, the court cannot pass sentence in the absence of a motion for sentence made by the Crown. The prosecutor must invite the court to sentence by using the words: ‘I move for sentence’. Where an offender has previous convictions and those are placed before the court, by implication

This Practice Note reflects the procedural code for sentencing offenders in England and Wales, known as the Sentencing Code. For further information, see Practice Note: Sentencing Code. Sentencing Council for England and Wales and its guidelines The Sentencing Council for England and Wales (SC) is a statutory body empowered by section 120 of the Coroners and Justice Act 2009 (CJA 2009) to develop and produce guidance on sentencing for courts in England and Wales. CJA 2009 requires that the SC maintains guidance on the reduction in sentence for a guilty plea under section 73 of the Sentencing Act 2020 (SA 2020) and on the application of any rule of law as to the totality of sentences. The SC is required to provide guidelines that can be general in nature or limited to a specific offence or category of offence or offender. The guidelines should specify the offence range that is appropriate to impose on a person convicted of that offence. Where different categories of case are described by the SC it should specify, for each

This Practice Note reflects the procedural code for sentencing offenders in England and Wales (Sentencing Code) that applies from 1 December 2020, as set out in Parts 2–13 of the Sentencing Act 2020 (SA 2020). It reflects the updates made in Part 7 of the Police, Crime, Sentencing and Courts Act 2022 (PCSCA 2022). PCSCA 2022, Pt 7 had the effect of increasing the length of time that an individual must serve prior to their release on licence for certain violent or sexual offences. For those considering whether the Sentencing Code applies to their case, see Practice Note: Sentencing Code. Abolition of IPPs and EPPs Historically, the Criminal Justice Act 2003 (CJA 2003) provided for sentences of imprisonment for public protection (IPPs) and detention for public protection as well as extended sentences for certain violent and sexual offences (EPPs). These were abolished by the Legal Aid, Sentencing and Punishment of Offenders Act 2012 (LASPO 2012). The current sentencing regime for sentencing dangerous offenders provides for: • extended determinate sentences (EDSs), and • mandatory custody for life or life sentences

This Practice Note explains the approach used by the Scottish criminal courts when determining sentences to impose on individuals and organisations convicted of environmental offences. The Practice Note considers the role of the Scottish Sentencing Council and the purpose and objectives of sentencing which the court should take into account. The Practice Note also explores the types of penalties that can be imposed and the factors that can be considered when determining sentence. For guidance on key environmental offences in Scotland, see Practice Note: Key environmental offences in Scotland. Sentencing environmental offences in England and Wales The Sentencing Council for England and Wales has published offence specific sentencing guidelines for use in the magistrates’ courts and Crown Court. The Scottish criminal appeal court has previously had regard to sentencing guidelines from England and Wales and approved reference to them as a cross-check in relation to sentencing in Scotland. This Practice Note includes reference to several recent sentencing decisions in English courts. While these examples are not authoritative in Scotland, the previous treatment

The Sentencing Council (SC) has published an offence-specific sentencing guideline for corporate manslaughter which, pursuant to section 59 of the Sentencing Act 2020 (SA 2020), also known as the Sentencing Code, courts must follow when sentencing corporate defendants for offences of corporate manslaughter unless it would be contrary to the interests of justice to do so. This sentencing guideline does not extend to Scotland or Northern Ireland although the sentencing courts in these jurisdictions may have reference to them to assist them in their sentencing role. See Practice Note: Sentencing health and safety cases in Scotland. The SC also publishes a number of overarching guidelines, which should be considered in respect of all sentencing exercises, see Practice Note: Sentences imposed following conviction. 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

The Sentencing Council (SC) produces guidance on sentencing for courts in England and Wales in the form of offence specific sentencing guidelines for use in the magistrates’ court and the Crown Court. This Practice Note considers the approach to sentencing for the offences of rape contrary to section 1 of Sexual Offences Act 2003 (SOA 2003) and rape of a child under 13 contrary to SOA 2003, s 5. Note that the SC has published guidelines for the sentencing of historic sex offences under legislation which applied prior to SOA 2003 which can be accessed via the SC’s website. For information about the elements of the offence of rape under SOA 2003, s 1, see Practice Note: Rape. For information about the sentencing of sexual offences other than rape, see Practice Note: Sentencing guidelines for sexual offences. Sentencing (for both adult and child rape) under the Sexual Offences Act 2003 The offence of rape is triable on indictment only and the maximum sentence for rape is life imprisonment. This is a serious, specified and listed offence for

What are special reasons in driving sentencing? Special reasons are a category of mitigating arguments that can: • prevent a defendant from being disqualified from driving or reduce the length of a driving disqualification or • prevent a defendant from receiving a penalty points endorsement Special reasons arguments are advanced following a conviction or guilty plea for driving offences. Although the expression ‘special reasons’ derives its force from section 34(1) (disqualification) and section 44(2) (endorsement) of the Road Traffic Offenders Act 1988 (RTOA 1988), the expression ‘special reasons’ has no statutory definition. Case law can however assist. A special reason is a mitigating or extenuating circumstance, not amounting in law to a defence to the charge, that is directly connected with the commission of the offence and one which the court ought properly to take into consideration when imposing sentence. A circumstance particular to the offender, as distinguished from the offence, is not a special reason. When special reasons apply to motoring offences When special reasons are found, the

The Sentencing Council (SC) has produced a sentencing guideline for fraud offences under the Fraud Act 2006 (FrA 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 and the Crown Court found here (together the Fraud Guideline). The Fraud Guideline applies to all individual offenders aged 18 and older 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 all sentencing exercises, see Practice Note: Sentences imposed following conviction. 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

The Sentencing Council has announced amendments to several existing sentencing guidelines in preparation for the passing of the Sentencing Guidelines (Pre-sentence Reports) Bill 2025. The changes, effective from 16 June 2025, amend the expanded explanations on specific drop-down sections that appear across various guidelines, as well as amendments to other overarching and offence specific guidelines, so that they comply with the upcoming legislation. A revised version of the imposition of community and custodial sentences guideline will take effect from 1 September 2025. The amendments aim to clarify guidance on the use of pre-sentence reports.

Sentencing corporate offenders The Sentencing Council (SC), whose role it is to issue sentencing guidelines, has produced several offence-specific sentencing guidelines which apply specifically to businesses and other corporate bodies or organisations that have been convicted of criminal offences (corporate offenders). The guidelines are intended to achieve a balance between certainty for prosecutors and defendants as to the likely sentence and flexibility to allow for variable organisation size and turnover and the type of criminal behaviour. The SC also publishes a number of overarching guidelines, which should be considered in respect of all sentencing exercises, see Practice Notes: Sentences imposed following conviction and Sentencing criminal offences—sentencing guidelines and resources. This Practice Note sets out the various offence-specific guidelines available for sentencing corporate offenders as well as providing links through to relevant content. It also draws together some key themes which are common to all of the guidelines. Sentencing guidelines and resources for corporate offenders The following offence-specific guidelines apply to corporate offenders: Guideline Offences covered Additional resources Organisations: Breach of duty of employer towards

The Sentencing Council (SC) produces offence-specific sentencing guidelines for courts in England and Wales for use in the magistrates’ court and the Crown Court. This Practice Note considers the approach to sentencing adopted in sexual offences cases. The SC has produced a large suite of offence-specific guidelines for individual sexual offences. These are available here. Sentencing guidelines that clarify how courts in England and Wales should sentence offenders convicted of arranging or facilitating sexual offences against a child are also in place. The SC also publishes a number of overarching guidelines, which should be considered in all sentencing exercises, see Practice Note: Sentences imposed following conviction. 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 expanded guidance on 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 guidelines. For more information on sentencing generally, see Practice Notes: Sentencing procedure in the magistrates’