Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Reporting definition

What does Reporting mean? In pensions practice, reporting means the regular communications trustees or providers give to members on investment performance and the value of their pension benefits. The term is descriptive; the underlying disclosure duties are set by legislation and regulation. Across England & Wales, Scotland and Northern Ireland, the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 and, for contract‑based/personal pensions, FCA rules require at least an annual benefit statement. For money purchase (DC) benefits, this must include an annual Statutory Money Purchase Illustration (SMPI) projecting benefits to retirement in today’s terms, calculated in line with FRC Actuarial Standard TM1....

A–Z of Corporate Fraud Affecting UK Businesses: Typologies, Red Flags and Practical Prevention Guidance for Legal Advisers

Published by a LexisNexis Practice Compliance expert

Practice notes

Corporate fraud

Corporate fraud describes any dishonest activity carried out against a business. Such criminality affecting companies can be both general scams that strike any organisation, and sector-specific schemes targeting particular industries. The consequences of business fraud can be stark, especially for small or medium-sized enterprises, where the losses can be ruinous. It is vital to recognise the threats and their origins so you can take steps to counter them.

Report Fraud serves as the UK’s national hub for Reporting fraud and internet-enabled crime. It operates as the central point of contact for guidance and information on fraud and financially driven online offending. Its website features an A–Z catalogue of cybercrime-related fraud types.

Separately, the Metropolitan Police provides practical advice on common forms of business fraud and actions you can take to protect yourself, your staff and your organisation—see: Met Police: Advice and information—Business fraud.

This Practice Note sets out details of the frauds most relevant to and likely to affect businesses. It draws on material issued by various sources, including Report Fraud, the Met Police and the National Crime Agency (NCA), and is supplemented with additional fraud categories...

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Web page updated on 21/05/2026

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