What is fraud?
Fraud is defined by the Fraud Act 2006, which created a single, flexible framework replacing a patchwork of older deception offences. There are three ways fraud can be committed: fraud by false representation (s.2), fraud by failing to disclose information (s.3), and fraud by abuse of position (s.4). In each case the prosecution must prove that the defendant was dishonest and intended, by that dishonesty, to make a gain for themselves or another, or to cause a loss to another.
A distinctive feature of the Fraud Act is that a gain or loss need only be intended — no actual loss to any victim is required for the offence to be complete. This means a person can be convicted of fraud even where the contemplated gain never materialised, provided the dishonesty and intent are proved. The representation, non-disclosure, or abuse of position must, however, be dishonest according to the ordinary standards of reasonable and honest people, and the defendant must realise that fact.
Fraud is an either-way offence. Minor, low-value offending may be retained in the Magistrates’ Court, but the majority of substantial fraud is committed to the Crown Court, where the maximum sentence is 10 years’ imprisonment. Related offences include possession, making or supplying articles for use in fraud (ss.6–7), which captures everything from counterfeit instruments to software used in online deception.
How we defend fraud allegations
- Early engagement with the investigating authority — police, SFO, NCA, or Trading Standards
- Analysis of the prosecution's financial evidence and digital material
- Instructing forensic accountants and IT experts where appropriate
- Challenging the dishonesty element — genuine belief, consent, or commercial legitimacy
- Representation under interview, at trial, and at confiscation and sentencing hearings
- Advice on parallel regulatory and civil proceedings
Common fraud offences we handle
- Fraud by false representation (Fraud Act 2006, s.2)
- Fraud by abuse of position (s.4)
- Possession or making of articles for use in fraud (ss.6–7)
- Benefit fraud and DWP/Universal Credit investigations
- Company fraud, invoice fraud, and false accounting
- Advance-fee fraud and online scam allegations
Investigation, interview and pre-charge representation
Fraud investigations are often long, document-heavy, and conducted by specialist units — the police, the Serious Fraud Office (SFO), the National Crime Agency (NCA), HMRC, or Trading Standards. Many begin with a request for a voluntary interview under caution rather than arrest. Whether the approach is formal or informal, the same rule applies: anything you say can be used in evidence.
We advise clients at the very first contact, before any interview takes place. Where appropriate we make representations to the investigating authority during the investigation itself — seeking to narrow the enquiry, challenge the interpretation of financial material, and, where the evidence warrants, persuade the authority not to charge. Early, strategic engagement can shape the entire direction of a fraud investigation.
We also advise on the wider consequences that often accompany an investigation: search and seizure of devices, production orders for records, account-freezing orders, and restraint orders that may be sought before any charge is laid.
Sentencing and confiscation
Sentencing in fraud cases is governed by the Sentencing Council Fraud, Bribery and Money Laundering Guideline. The court assesses culpability by the sophistication and planning of the offending, and harm by the amount gained or intended to be gained. High culpability and substantial sums can attract lengthy custodial sentences even where no loss was ultimately suffered by any victim.
Conviction frequently triggers confiscation proceedings under the Proceeds of Crime Act 2002. A confiscation order can require payment of a sum representing the benefit obtained from criminal conduct — and where a ‘criminal lifestyle’ is found, that benefit can include assumed gains over a six-year period. The order can exceed the realisable assets and outlast any custodial sentence, with default imprisonment for non-payment and interest accruing in the meantime. We advise on both the criminal and the financial consequences from the outset.
Parallel regulatory and civil proceedings
Fraud allegations rarely exist in isolation. They may be accompanied by civil claims for recovery, professional regulatory action (for example by the SRA, the FCA, or an accountancy regulator), insolvency proceedings, or disciplinary action by an employer. The interplay between criminal, civil and regulatory processes affects disclosure, strategy, and what can be said publicly.
We coordinate the defence across all fronts, ensuring that steps taken in one forum do not prejudice your position in another, and that any settlement or admission is approached with the wider consequences clearly in mind.
Frequently asked questions
You are not obliged to answer questions, but you must attend if arrested or invited under caution. Always seek legal advice before attending — anything you say can be used in evidence, and early advice can shape the entire direction of the investigation.
Yes. Fraud is an either-way offence. Less serious fraud may be dealt with summarily in the Magistrates’ Court, but most substantial fraud is committed to the Crown Court. The court applies the Sentencing Council Fraud Guideline, weighing culpability and financial harm to determine the venue.
Consent and the defendant’s genuine belief in a right to act are central to many fraud defences. If the alleged victim consented to the arrangement, or you honestly believed you were entitled to act as you did, dishonesty may not be made out. We examine this closely.
Fraud under the Fraud Act 2006 carries a maximum of 10 years’ imprisonment on indictment. The Sentencing Council Fraud Guideline weighs the sophistication and planning of the offending and the amount gained or intended, so high-value or complex fraud can attract lengthy custody even where no loss was ultimately suffered.
Yes. Under the Fraud Act a gain or loss need only be intended — no actual loss to any victim is required. If the prosecution proves a dishonest representation and an intent to make a gain or cause a loss, the offence is complete even if the scheme never succeeded. We challenge the dishonesty and intent elements at every stage.
Conviction often triggers confiscation proceedings under the Proceeds of Crime Act 2002, which can require payment of a sum representing the benefit obtained — and, where a ‘criminal lifestyle’ is found, assumed gains over six years. Restraint orders can also freeze assets before trial. We advise on both the criminal and financial consequences from the outset.
No. Fraud investigations are often conducted by specialist units and may begin with a request for a voluntary interview. Anything you say can be used in evidence, and early strategic engagement can narrow the enquiry or prevent charges. We advise clients at the very first contact, before any interview takes place.