Revenue fraud

Fraud Act 2006, s.1; Theft Act 1968, s.17; Customs and Excise Management Act 1979, s.50, 170, 170B; Taxes Management Act 1970, s.106A; Value Added Tax Act 1994, s.72; Common law · Crown Court / Magistrates

Back to Offence Library

Sentencing framework

The guideline for sentencing revenue fraud structures the process by assessing the seriousness of the offence based on culpability and harm. Courts categorize offences into ranges and starting points, which dictate the expected sentences. Aggravating factors can increase the severity of the sentence, while mitigating factors may reduce it. Special consideration is given to those with no prior offences, age-related considerations, and serious medical conditions.

Maximum sentence

Life imprisonment / 10 years’ custody / 14 years’ custody / 7 years’ custody

Court

Crown Court / Magistrates

Starting point

Starting point varies by culpability and harm categories; typically 10 years for serious cases involving significant fraud amounts.

Offence range

Low level community order – 8 years’ custody

Aggravating factors

·Previous convictions
·Involves multiple frauds
·Number of false declarations
·Attempts to conceal/dispose of evidence
·Failure to comply with current court orders
·Offence committed while on bail
·Offence committed on licence or post sentence supervision
·Offences taken into consideration
·Failure to respond to warnings about behaviour
·Blame wrongly placed on others

Mitigating factors

·No previous convictions or no relevant/recent convictions
·Remorse
·Positive character and/or exemplary conduct
·Little or no prospect of success
·Serious medical condition requiring urgent, intensive or long term treatment
·Age and/or lack of maturity (which may be applicable to offenders aged 18-25)
·Lapse of time since apprehension where this does not arise from the conduct of the offender
·Mental disorder or learning disability
·Sole or primary carer for dependent relatives
·Offender co-operated with investigation, made early admissions and/or voluntarily reported offending
·Determination and/or demonstration of steps having been taken to address addiction or offending behaviour
·Activity originally legitimate
·Pregnancy, childbirth and post-natal care
·Difficult and/or deprived background or personal circumstances
·Prospects of or in work, training or education

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

Step 1 — Determining the offence category
Step 2 — Using the starting point and category range for sentencing
Step 3 — Consider any factors which indicate a reduction, such as assistance to the prosecution
Step 4 — Reduction for guilty pleas
Step 5 — Totality principle
Step 6 — Confiscation, compensation and ancillary orders
Step 7 — Reasons
Step 8 — Consideration for time spent on bail (tagged curfew)

Guideline notes

The guideline applies to individual offenders aged 18 and older who are sentenced on or after 1 October 2014, regardless of the date of the offence.

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.