ECCTA 2023 Corporate Criminal Liability: Practical Framework to Identify and Assess Risks from Senior Managers' Conduct

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Practice notes

FORTHCOMING CHANGE:

The Crime and Policing Act 2026, which obtained Royal Assent on 29 April 2026, supplants the ‘senior manager’ attribution regime for specified economic crimes set out in the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023), disapplying sections 196 to 198 and Schedule 12. Section 250 of the Crime and Policing Act 2026 broadens criminal responsibility to bodies corporate and partnerships where a senior manager, operating within the actual or ostensible scope of their authority, is involved, taking the regime beyond the catalogue of offences in ECCTA 2023 to cover the commission of any offence. It commences on 29 June 2026. This material will be checked and revised as necessary when that provision takes effect. The Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) received Royal Assent on 26 October 2023. It is designed to bolster the UK’s response to economic crime. A key feature of ECCTA 2023 for businesses is the widening of corporate criminal liability for senior managers’ conduct. From 26 December 2023, where a senior manager of an organisation, acting within the actual or apparent bounds of their authority, commits a relevant offence, the organisation is likewise culpable under that statutory framework too...

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Web page updated on 21/05/2026

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