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Criminal Fraud in England and Wales 4TH EDITION

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Criminal Fraud in England and Wales 4TH EDITION The way in which criminal fraud is defined, investigated and prosecuted differs across the UK. This guide provides a general overview of how fraud is usually dealt with under the criminal law in England and Wales. INTRO AN INTRODUCTION TO UK LEGISLATION | DECEMBER 2015 Criminal fraud in England and Wales 4TH EDITION WHAT IS FRAUD? WHEN IS AN OFFENCE ◆ When a person knowingly INTERNATIONAL COMMITTED? participates in a business CONSIDERATIONS Fraud can be broadly defined which is carried on with the as the deliberate use of Fraud is committed in the intention of defrauding In many cases, the fraudster deception or dishonesty to following circumstances. creditors or for any other will have committed their disadvantage or cause loss fraudulent purpose (s9, offences in England and (usually financial) to another ◆ When a person dishonestly FA 2006). Wales from overseas, often person or party. Definitions makes a false representation through the internet. This of fraud vary from country to with the intention of making Offences under ss2, 3 and 4, makes it more difficult, country and between legal a gain or causing a loss to FA 2006 require proof that though not impossible, for systems. another person or exposing the fraudster intended to the police or other law them to the risk of loss (s2, make a gain or cause a loss of enforcement agencies in In England and Wales fraud FA 2006). money or property, or expose England and Wales to find can be dealt with through the the victim to the risk of such and bring them to justice in criminal justice system, the ◆ When a person dishonestly loss. the UK. The assistance of civil justice system, or both. fails to disclose information agencies in the overseas that s/he has a legal duty to If you are ever in doubt about country (or countries) This guide explains the disclose, with the intention whether conduct falls within concerned will often be criminal process only. of making a gain or causing the scope of the legislation, sought along with extradition a loss to another person or always seek appropriate legal to the UK where appropriate. OVERVIEW OF THE exposing them to the risk of advice. LEGISLATION loss (s3, FA 2006). In some cases, a prosecution OTHER RELEVANT may take place in the country In England and Wales, ◆ When a person occupies a LEGISLATION where the fraudster is based. criminal fraud is mainly dealt position in which s/he is with in the Fraud Act 2006 expected to safeguard Offences under the Theft Act Where the offence has taken (FA 2006). The main offences the financial interests of 1968 may also be charged; in place wholly outside the are: another person and particular: jurisdiction of the courts of ◆ fraud by false dishonestly abuses this ◆ theft (s1); England and Wales (for representation; position with the intention ◆ false accounting (s17); and example, where a UK victim ◆ fraud by failing to disclose of making a gain or causing ◆ making off without has been defrauded while information; and a loss to another person by payment (s3). living or on holiday abroad ◆ fraud by abuse of position. exposing them to the risk of and parted with money loss (s4, FA 2006). Other offences may also have overseas) the investigation It is also an offence to make, been committed including: and prosecution will be supply or possess articles ◆ When a person has in their ◆ obtaining services undertaken by the law for use in frauds and to possession or under their dishonestly (s11, FA 2006); enforcement agencies of the participate in a fraudulent control, any article for ◆ the common law offence of country involved and not in business carried on by a use in the course of, or in conspiracy to defraud; and England and Wales. sole trader. connection with, any fraud ◆ offences under the Bribery (s6, FA 2006). Act 2010; Computer Misuse WHO DOES IT APPLY TO? Act 1990; Forgery and ◆ When a person makes, Counterfeiting Act 1981; The legislation applies to adapts, supplies or offers to Identity Documents Act individuals and companies supply any article knowing 2010; Proceeds of Crime (‘bodies corporate’). that it is designed or Act 2002; or the Financial adapted for use in fraud, or Services and Markets Acts intended to be used to 2000 and 2012. commit fraud (s7, FA 2006). REPORTING CONCERNS INVESTIGATING FRAUD SUMMARY OF THE MAIN FEATURES Fraud can be reported to Not every case reported to Action Fraud (the UK’s the police or other agencies Criminal offences Fraud Act 2006 national fraud and cybercrime will be investigated or Other statutory frauds reporting centre) by calling prosecuted. Common law offences 0300 123 2040 or using the online reporting tool. A police Investigation of fraud Reporting fraud Action Fraud crime reference number will committed in England and Local police forces be given. Wales is usually done by one Crimestoppers of the 43 police forces. The Serious Fraud Office If you are a vulnerable victim City of London Police acts as Other government agencies (ie, under 18, have a physical the national lead on fraud and regulators disability or a mental and will sometimes provide disorder), or the crime is still assistance to other forces. Investigating authorities Local police forces ongoing, money is at risk, or City of London Police the suspect is locally known, Serious and complex fraud (national lead force for fraud) then the matter should be may also be investigated by Serious Fraud Office reported to the police by the Serious Fraud Office visiting a local police station (which can also prosecute). Prosecuting authorities Crown Prosecution Service or by calling 101. You should Serious Fraud Office call 999 if you are in For UK-wide frauds, the immediate danger. English, Scottish and/or Sentencing Irish authorities will have Summary conviction Up to 12 months’ Depending upon the type of concurrent jurisdiction and it imprisonment or a fine fraud, it may be possible to will very much depend on the or both report to: nature of the crime and the ◆ Crimestoppers (anonymous level of local involvement as Conviction on indictment Up to 10 years’ imprisonment reporting) to who leads the investigation. or a fine or both ◆ Department of Work and Pensions (benefit fraud) PROSECUTING FRAUD ◆ Financial Conduct Authority COMPENSATION AND (investment scams or share The main prosecuting FINANCIAL PENALTIES FURTHER INFORMATION fraud) authority is the Crown ◆ HM Revenue and Customs Prosecution Service (CPS). Both the Magistrates’ and Available from the resources (VAT, tax or customs duties Prosecutions are heard in Crown Courts have section of our website: fraud) either the Magistrates’ Court discretionary power to order ◆ Criminal fraud in Scotland ◆ Insurance Fraud Bureau or the Crown Court. a convicted fraudster to pay ◆ Money laundering and the (insurance fraud) compensation to the victim proceeds of crime ◆ Local authorities The Serious Fraud Office can for personal injury, loss or ◆ Private prosecutions ◆ National Health Service also prosecute fraud of a damage resulting from the ◆ The criminal and civil justice (health fraud) serious or complex nature. criminal offence. systems in England and ◆ Sector regulators Wales. ◆ Serious Fraud Office In some circumstances, it may The government may use (serious or complex fraud be possible for a private confiscation and civil recovery Other resources or corruption) individual and organisation to orders to seize the proceeds ◆ Action Fraud ◆ Trading Standards start a private prosecution. of crime, but these funds do ◆ City of London Police (rogue traders). Anyone contemplating a not become available as ◆ Crimestoppers private prosecution should compensation to victims. ◆ Legislation.gov.uk seek professional legal advice Compensation orders are ◆ Serious Fraud Office from a specialist solicitor or considered before, and take ◆ UK Police Forces barrister. priority over, any confiscation and civil recovery orders. FRAUD ADVISORY PANEL Chartered Accountants’ Hall T +44 (0)20 7920 8721 Moorgate Place E [email protected] London EC2R 6EA UK www.fraudadvisorypanel.org Company Limited by Guarantee Registered in England and Wales No. 04327390 Charity Registered in England and Wales No. 1108863 © Fraud Advisory Panel 2015 All rights reserved. If you want to reproduce or redistribute any of the material in this publication, you should first get the Fraud Advisory Panel’s permission in writing. Laws and regulations referred to in this Fraud Advisory Panel publication are stated as at 1 December 2015. Every effort has been made to make sure the information it contains is accurate at the time of creation. The Fraud Advisory Panel cannot guarantee the completeness or accuracy of the information in this Fraud Advisory Panel publication and shall not be responsible for errors or inaccuracies. Under no circumstances shall the Fraud Advisory Panel be liable for any reliance by you on any information in this Fraud Advisory Panel publication..
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