Sentencing corporate fraud and VAT offences in England and Wales: Sentencing Council checklist—ten-step process, harm/culpability, percentage multipliers, financial disclosure, fines, confiscation, compensation, totality and ancillary orders

Published by a LexisNexis Corporate Crime expert

Checklists

This Checklist summarises the Sentencing Council’s guidelines for sentencing corporate offences of fraud under the Fraud Act 2006 (FrA 2006), Theft Act 1968 (TA 1968), Value Added Tax Act 1994 (VATA 1994) and Customs and Excise Management Act 1979 (CEMA 1979) in the Crown Court and magistrates’ court

This Checklist outlines the Sentencing Council’s approach to sentencing corporate fraud offences under FrA 2006, TA 1968, VATA 1994 and CEMA 1979 in the Crown Court and magistrates’ court. The Fraud Guidelines for corporate offenders are available here. The Sentencing Council also issues overarching guidance to be considered in all sentencing decisions, including:

Totality guideline
Overarching principles
Overarching guideline on reduction in sentence for a guilty plea

For guidance on using guidelines, see Practice Notes: Sentencing criminal offences—sentencing guidelines and resources and Sentences imposed following conviction. The General guideline: overarching principles (the General guideline) is to be applied alongside offence‑specific definitive guidelines. It considers seriousness and gives expanded direction on aggravating and mitigating factors, culpability and harm; see Practice Note: Sentencing Council General Guideline: Overarching Principles—Using the General Guideline in conjunction with offence specific definitive guidelines. See also Practice Note: Sentencing criminal offences—sentencing guidelines and resources...

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Web page updated on 20/05/2026

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