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Corporate offenders: fraud, bribery and money laundering

Fraud Act 2006 (sections 1, 6 and 7), Theft Act 1968 (section 17), Value Added Tax Act 1994 (section 72), Customs and Excise Management Act 1979 (section 170), Bribery Act 2010 (sections 1, 2, 6) · Crown Court / Magistrates / Triable either way

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Sentencing framework

The guideline for corporate offending regarding fraud, bribery, and money laundering structures sentencing based on the seriousness of the offence and the corporation's culpability. It categorizes offences into varying degrees of seriousness and specifies starting points and ranges for sentencing, which can be adjusted based on aggravating and mitigating factors, ensuring a fair assessment of each case.

Maximum sentence

Unlimited fine

Court

Crown Court / Magistrates / Triable either way

Aggravating factors

  • ·Previous relevant convictions or subject to previous relevant civil or regulatory enforcement action
  • ·Corporation or subsidiary set up to commit fraudulent activity
  • ·Fraudulent activity endemic within corporation
  • ·Attempts made to conceal misconduct
  • ·Substantial harm (whether financial or otherwise) suffered by victims of offending or by third parties affected by offending
  • ·Risk of harm greater than actual or intended harm
  • ·Substantial harm caused to integrity or confidence of markets
  • ·Substantial harm caused to integrity of local or national governments
  • ·Serious nature of underlying criminal activity (money laundering offences)
  • ·Offence committed across borders or jurisdictions

Mitigating factors

  • ·No previous relevant convictions or previous relevant civil or regulatory enforcement action
  • ·Victims voluntarily reimbursed/compensated
  • ·No actual loss to victims
  • ·Corporation co-operated with investigation, made early admissions and/or voluntarily reported offending
  • ·Offending committed under previous director(s)/manager(s)
  • ·Little or no actual gain to corporation from offending

Sentencing range explorer

Select the culpability level and harm category to see the guideline's starting point and category range. This is an educational illustration of the published guideline — not a sentence calculation, and not legal advice. Courts apply the full step-by-step process, aggravating and mitigating factors, and the totality principle.

Culpability

Harm

Select a culpability level and a harm category above.

The sentencing process, step by step

  1. Step 1 — Compensation
  2. Step 2 — Confiscation
  3. Step 3 — Determining the offence category
  4. Step 4 — Starting point and category range
  5. Step 5 — Adjustment of fine
  6. Step 6 — Consider any factors which would indicate a reduction, such as assistance to the prosecution
  7. Step 7 — Reduction for guilty pleas
  8. Step 8 — Ancillary orders
  9. Step 9 — Totality principle
  10. Step 10 — Reasons

Guideline notes

  • The court must consider making a compensation order where personal injury, loss or damage has resulted from the offence. Confiscation must be dealt with before any other financial order. The combination of orders must achieve appropriate punishment and deterrence.

Always read the full guideline

This is a one-page summary. For any live case, sentencing exercise, or legal advice the authoritative source is the Sentencing Council's own definitive guideline — including the category bands, step-by-step sentencing approach, and all statutory factors not captured here.

Open the full guideline on sentencingcouncil.org.uk

Source: Sentencing Council · Crown copyright, licensed under Open Government Licence v3.0. Summary fetched 2026-06-28. Not legal advice — see a regulated adviser for any live case.