Scottish COPFS self-reporting v DPAs in the rest of the UK: comparative checklist on scope, court oversight, financial settlement, timing and regulator engagement (updated for COPFS economic crime guidance)

Published by a LexisNexis Corporate Crime expert

Checklists

STOP PRESS

This Practice Note is being revised to incorporate the new guidance from the Crown Office and Procurator Fiscal Service (COPFS) - Self report policy: guidance to businesses reporting economic crime offences - under which businesses may now self‑report a range of economic crime offences. There are significant differences between the self‑reporting initiative operated by COPFS in Scotland and the deferred prosecution agreement (DPA) regime running in the rest of the UK. Any business that discovers corruption within the organisation should ensure it understands these distinctions before deciding which authority to contact. This Checklist sets out the main differences between the Scottish self‑reporting initiative and the DPA regime applied elsewhere in the UK.

Introduction to the two regimes

Scottish self-reporting initiative

The Scottish self‑reporting initiative was launched on 1 July 2011 when the Bribery Act 2010 (BA 2010), a UK‑wide statute, took effect. The Scottish initiative applies solely to offences under BA 2010 or analogous bribery offences that applied before BA 2010 commenced. Under the regime, a self‑reporting business can seek to...

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Paul Marshall

Brodies LLP

Paul is a Partner with Brodies LLP where he leads the Corporate Crime and Investigations practice. The practice is the first port of call for responsible clients operating in high risk sectors in Scotland and internationally. Paul has 15 years' experience advising on financial and corporate crime investigations in Scotland, elsewhere in the UK and overseas. He is highly regarded in the Scottish market, in London, and by international clients. He is recognised as an expert on matters of fraud, bribery and corruption in Scotland. Paul is recognised internationally for his work in this area. He regularly speaks to UK and international audiences on the approach of the UK financial crime regulators to self-reporting of fraud, bribery and corruption. He is widely published in this field. Regulators also recognise Paul's expertise. He is instructed both by clients facing financial crime allegations and by...

Ramsay Hall

Brodies LLP

Ramsay is a member of Brodies' Corporate Crime and Investigations practice. He qualified into the team in 2012 and has experience of providing investigation support as well as representation in prosecutions across a range of sectors. In particular, he has provided advice on fraud, bribery and corruption, VAT evasion offences, money laundering, environmental offences, international sanctions and actions under the Proceeds of Crime Act 2002.Ramsay regularly represents clients facing prosecution in Sheriff Courts throughout Scotland. He has both trial and criminal debate experience. He has also worked closely with counsel in respect of solemn proceedings....

Web page updated on 26/05/2026

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